Impact of External Audit Quality on Earnings Management by Banking Firms: Evidence from Jordan

Nawaiseh, Mohammad Ebrahim

doi:10.9734/bjast/2016/19796

Cited by 13 publications

(17 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Table 4 we can see profit growth positively influences earnings quality this study supports the research of Luqman and Shahzad (2012) which states that profit growth positively affects earnings quality because high-growth companies provide high returns for investors in the future, that will come, thus encouraging managers to report high profits to meet investor expectations by manipulating earnings which results in lower earnings quality. Manipulation carried out by management is used with reason to improve the assessment of company performance, thus giving the assumption that the company's performance is very good because it is able to increase profits every period (Diyanty, 2014;Nawaiseh, 2016).…”

Section: Analysis Partial Least Square (Pls)mentioning

confidence: 99%

Earning Quality and Tax Planning: Evidence on Indonesia Listed Company

Trisanti

2019

jmk

View full text Add to dashboard Cite

This study aims at determining the effect of tax planning, profit growth and firm size on earnings quality and also to test the effect of tax planning as moderating variable to influence of profit growth, size and earnings quality. This research is different from previous research, the difference is that this research makes tax planning as a moderation so that it can see whether tax planning can strengthen or weaken the influence of profit growth and firm size on earnings quality.The data used is secondary data from Indonesian listed manufacturing companies, hypothesis testing using regression model with partial least square test. This study shows that profit growth directly affects earnings quality and firm size does not affect earnings quality, but after being moderated by tax planning the size of the company has a significant effect on earnings quality. This research finding add understanding in assessing earnings quality with the influence of tax planning so that it can be used as a decision-making consideration.

show abstract

Section: Analysis Partial Least Square (Pls)mentioning

confidence: 99%

Earning Quality and Tax Planning: Evidence on Indonesia Listed Company

Trisanti

2019

jmk

View full text Add to dashboard Cite

show abstract

“…These preponderance of scandals have resulted in the mandate for higher audit quality as a key strategy, to checkmate the occurrence of earnings management. This is premised on previous empirical studies such as Sitanggang, Karbhari, Matemilola and Ariff (2019), Lopes (2018), Akintayo and Salman, (2018), Azibi, Azibi and Tondeur (2017), Alzoubi (2016), Nawaiseh (2016), Aliyu, Musa and Zachariah (2015) and Jordan, Clark and Hames (2010). Audit is an assurance engagement activity, which lends credibility to financial reports, prepared by management to render stewardship to owners of businesses.…”

Section: Introductionmentioning

confidence: 96%

External Audit(or) Quality and Accrual Earnings Management: Further Evidence From Nigeria

Soyemi

Olufemi

Adeyemie

2020

Malaysian Management Journal

View full text Add to dashboard Cite

Hinged on the quest for quality financial information, this study examined the influence of audit quality on restricting the incidence of accrual-based earnings management among 30 quoted non-financial firms in Nigeria, an emerging country which provides a rich institutional background and cultural setting different from developed nations. Secondary data were gathered from annual reports and audited financial statements for 11 years from 2008-2018. These firms were selected using stratified sampling technique. Thereafter, panel ordinary least square technique was used to estimate specified model for the study. While the descriptive statistics revealed the absence of accrualbased manipulation of earnings among quoted non-financial firms in Nigeria, the multivariate fixed effects ordinary least square depicted that audit quality variables adopted are mutually and statistically significant in explaining 49 percent changes in earnings management. Further, audit tenure and auditor independence exhibited positive and significant relationship, while total assets as the control variable, displayed a negative and significant influence on earnings management. Surprisingly, the size of audit firm appeared positive but statistically insignificant. Consequently, the relevant authorities and policy makers should not only sustain but improve on the current practice of audit engagement partner and/or auditor switch after certain years of continuous engagement to enhance their independence and reduce client-auditor engagement periods to avoid familiarity threat.

show abstract

“…(Gul et al, 2003;Okolie and Izedonmi, 2014;Taheri et al, 2014;Nawaiseh et al, 2016) (Perols and Lougee, 2011;Okolie and Izedonmi, 2014;Taheri et al, 2014;Nawaiseh et al, 2016) . -khaddash et al, 2013;Ziaee, 2014;Omid, 2015;Ching et al, 2015;Nawaiseh et al, 2016) . (SAS No.…”

Section: ‫البعض‬ ‫اتفق‬ ‫فقد‬ ‫اجعة‬ ‫المر‬ ‫جودة‬ ‫قياس‬ ‫كيفية‬ ‫بشmentioning

confidence: 99%

“…Lennox et al, 2014;Ettredge et al, 2014;Noor et al, 2015;Ching et al, 2015) ‫ج (Johnstone et al, 2014;Kwon et al, 2014;Ball et al, 2015;Omid, 2015) (Saladrigues and Grano, 2014;Wudu, 2014;Tyokoso and Tsegba, 2015;Birjandi et al,2015;Caskey and Laux, 2015) . (Yasar, 2013;Okoli et al, 2013;Okolie and Izedonmi, 2014;Tyokoso and Tsegba, 2015;Omid, 2015 Tyokoso and Tsegba, 2015;Pashaki and Kheradyar, 2015;Omid, 2015;Smii, 2016Nawaiseh et al, 2016) ‫ويتفق‬ ‫إليو‬ ‫توصل‬ ‫ما‬ ‫مع‬ (Bills et al, 2015) .…”

Section: ‫البعض‬ ‫اتفق‬ ‫فقد‬ ‫اجعة‬ ‫المر‬ ‫جودة‬ ‫قياس‬ ‫كيفية‬ ‫بشmentioning

confidence: 99%

“…‫من‬ ‫وذلك‬ ‫الغش،‬ ‫ووجود‬ ‫الخارجية‬ ‫اجعة‬ ‫المر‬ ‫جودة‬ ‫بين‬ ‫سمبية‬ ‫عالقة‬ ‫وجود‬ ‫إلى‬ ‫يد‬ ‫المز‬ ‫أداء‬ ‫و‬ ‫عنو،‬ ‫ير‬ ‫التقر‬ ‫و‬ ‫لمكشف،‬ ‫الكافية‬ ‫اجعة‬ ‫المر‬ ‫اءات‬ ‫إجر‬ ‫أداء‬ ‫و‬ ‫تخطيط‬ ‫خالل؛‬ ‫م‬ ‫إلضفاء‬ ‫يؤدي‬ ‫ما‬ ‫وىو‬ ‫تكابو،‬ ‫ار‬ ‫احتماالت‬ ‫كافة‬ ‫تتبع‬ ‫لضمان‬ ‫اإلضافية‬ ‫اءات‬ ‫اإلجر‬ ‫ن‬ ‫أصحاب‬ ‫اعتماد‬ ‫إمكانية‬ ‫وضمان‬ ‫اجعتيا‬ ‫ر‬ ُ ‫م‬ ‫تمت‬ ‫التي‬ ‫المالية‬ ‫ائم‬ ‫القو‬ ‫عمى‬ ‫الثقة‬ ‫سمب‬ ‫اجعة‬ ‫المر‬ ‫جودة‬ ‫تباط‬ ‫ار‬ ‫وجود‬ ‫اءات‬ ‫إجر‬ ‫وفاعمية‬ ‫كفاءة‬ ‫يادة‬ ‫ز‬ ‫خالل‬ ‫من‬ ‫الغش،‬ ‫عمى‬ ‫الرقابة‬ ‫ىيكل‬ ‫عمى،‬ ‫الحفاظ‬ ‫و‬ ‫وتشغيل،‬ ‫تصميم‬ ‫عن‬ ‫مسئوليتيا‬ ‫بشأن‬ ‫ة‬ ‫اإلدار‬ ‫من‬ ‫مكتوبة‬ ‫ات‬ ‫ار‬ ‫إقر‬Deng et al, 2014;Johnstone et al, 2014;Bills et al, 2015;Cahan and Sun, 2015; Ahsan and Shahneaz, 2015;Ball et al, 2015;Smii, 2016;Nawaiseh et al, 2016) ‫اقبى‬ ‫مر‬ ‫عمى‬ ‫لمضغط‬ ‫العمالء‬ ‫وممارسة‬ ، ‫اجعة.‬ ‫المر‬ ‫مكتب‬ ‫وحجم‬ ‫اجعة،‬ ‫المر‬ ‫عممية‬ ‫لتخفيض‬ ‫الحسابات‬…”

unclassified

See 1 more Smart Citation

دراسة واختبار العلاقة بین جودة المراجعة الخارجیة وخلو القوائم المالیة للشرکات المقیدة بالبورصة المصریة من الغش

على¹

2017

مجلة الاسکندریة للبحوث المحاسبیة

View full text Add to dashboard Cite

 1 -‫ال‬ ‫مقدمة:‬ ‫نتيجة‬ ‫أدت‬ ‫التي‬ ‫و‬ ‫ة،‬ ‫األخير‬ ‫اآلونة‬ ‫في‬ ‫المالية‬ ‫ائم‬ ‫بالقو‬ ‫الغش‬ ‫حاالت‬ ‫ار‬ ‫لتكر‬ ‫سوق‬ ‫في‬ ‫المصالح‬ ‫أصحاب‬ ‫ثقة‬ ‫وفقدان‬ ‫الدول،‬ ‫بعض‬ ‫فى‬ ‫الشركات‬ ‫من‬ ‫العديد‬ ‫النييار‬ ‫المال،‬ ‫أس‬ ‫ر‬ ‫الحاجة‬ ‫ادت‬ ‫ز‬ ‫عممية‬ ‫اىة‬ ‫ونز‬ ‫سالمة‬ ‫لضمان‬ ‫فاعمة‬ ‫آلية‬ ‫عمى‬ ‫لالعتماد‬ ‫عمى‬ ‫الثقة‬ ‫إضفاء‬ ‫يمكن‬ ‫حتى‬ ‫المالية،‬ ‫ائم‬ ‫القو‬ ‫إعداد‬ ‫يادة‬ ‫وز‬ ‫معمومات‬ ‫من‬ ‫تحتويو‬ ‫ما‬ ‫عمييا‬ ‫االعتماد‬ ‫إمكانية‬ (Okolie and Izedonmi, 2014; Rahimi and Amini, 2015; Goodwin and Wu, 2015) ، ‫الذي‬ ‫األمر‬ ‫وىو‬ ‫من‬ ‫تأييده‬ ‫تم‬ ‫(الصيرفي،‬ ‫اسات‬ ‫الدر‬ ‫بعض‬ ‫جانب‬ 2015 ‫المطيف،‬ ‫عبد‬ ، 2015 ‫األعمال‬ ‫بيئة‬ ‫في‬ ) ‫ية.‬ ‫المصر‬ ‫المينية‬ ‫الممارسة‬ ‫و‬

show abstract

Impact of External Audit Quality on Earnings Management by Banking Firms: Evidence from Jordan

Cited by 13 publications

References 0 publications

Earning Quality and Tax Planning: Evidence on Indonesia Listed Company

Earning Quality and Tax Planning: Evidence on Indonesia Listed Company

External Audit(or) Quality and Accrual Earnings Management: Further Evidence From Nigeria

دراسة واختبار العلاقة بین جودة المراجعة الخارجیة وخلو القوائم المالیة للشرکات المقیدة بالبورصة المصریة من الغش

Contact Info

Product

Resources

About