يجب تسجيل الدخول أولا
Issues of Valuing Goodwill as through Gate of Practicing Earnings Management from the External Auditor's Perspective: An Empirical Study
| المصدر: | الفكر المحاسبي |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة |
| المؤلف الرئيسي: | Mohamed, Bassant Abdelmoedy (Author) |
| المجلد/العدد: | مج20, ع3 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2016
|
| الشهر: | أكتوبر |
| الصفحات: | 63 - 99 |
| ISSN: |
2356-8402 |
| رقم MD: | 777413 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
49
| المستخلص: |
“This paper aims to explore the auditors’ point of view towards goodwill accounting under international financial reporting standards (IFRS). The researcher surveyed auditors to see if they think that IFRS enables earnings management in goodwill accounting and also, investigated the effect of background factors behind their opinions. Empirical Research is provided in this study through field study and applied study. First, the field study which is carried out through the questionnaire. Second, The Applied study is implemented on companies including goodwill, listed in Egyptian stock exchange and audited by both big four and Non- Big four auditing firms who answered the questionnaire. The field study indicated two different lines of thought. Factor 1 is a line of thought that regard’s management’s behavior as opportunistic in goodwill write-offs. Factor 2 is the acceptors of IFRS -goodwill accounting. Also, the most variables which affect the auditors’ opinion significantly are the professional certifications, Years of experience* the auditor’s experience in goodwill calculation. While the applied study, which is carried out through the multiple regression method, provided evidence that support the hypotheses of the study. It is found that there is positive relationship between valuation issues and earnings management. Also, there is positive relationship between executives’ incentives and earnings management. In addition, there is positive relationship between manipulative behavior and earnings management. Finally, there is positive relationship between CEO tenure and earnings management.” |
|---|---|
| ISSN: |
2356-8402 |
عناصر مشابهة
-
Earning Management Practices Profit from the Perspective of External and Internal Auditors: Evidence From Jordan
بواسطة: Al Khabash, Ahmed Abd Allah منشور: (2007) -
Activating The Role Of Audit Committees And Boards Of Directors In Restricting Earnings Management Practices: A Perspective Of Auditors In Jordan
بواسطة: Almomani, Mohammed Abdullah منشور: (2016) -
The Effectiveness of Corporate Governance and External Audit on Constraining Earnings Management Practice in the Uk
بواسطة: Habbash, Murya S. منشور: (2010) -
The Extent of Jordanian Companies Commitment Toward the Implications of International Accounting Standard No. (37) From the External Auditors’ Perspective
بواسطة: Sweid, Maher A. منشور: (2006) -
A Practical Flowcharts Approach for Educating Youngsters the Auditors Opinion : An Experimental Study
بواسطة: Wahdan, Mohamed Aly منشور: (2011)
