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Results 1 - 20 of 71  for All Library Resources

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Refined by: Journal Title: Managerial Auditing Journal remove
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1
Independent audit committee characteristics and real earnings management
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Article
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Independent audit committee characteristics and real earnings management

Managerial auditing journal, , Vol.29 (2), p.153-172 [Peer Reviewed Journal]

Emerald Group Publishing Limited ;Copyright Emerald Group Publishing Limited 2014 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-05-2013-0865

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2
The affiliations and characteristics of female directors and earnings management: evidence from Turkey
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The affiliations and characteristics of female directors and earnings management: evidence from Turkey

Managerial auditing journal, 2020-09, Vol.35 (7), p.927-953 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-07-2019-2364

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3
The impact of COVID-19 pandemic on earnings management and the value relevance of earnings: US evidence
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The impact of COVID-19 pandemic on earnings management and the value relevance of earnings: US evidence

Managerial auditing journal, 2022-09, Vol.37 (7), p.850-868 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-05-2021-3149

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4
Auditor tenure and audit quality: an investigation of moderating factors prior to the commencement of mandatory rotations in India
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Article
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Auditor tenure and audit quality: an investigation of moderating factors prior to the commencement of mandatory rotations in India

Managerial auditing journal, 2021-08, Vol.36 (5), p.724-743 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-12-2020-2957

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5
Corporate social responsibility disclosures and earnings quality: Are they a reflection of managers’ opportunistic behavior?
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Article
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Corporate social responsibility disclosures and earnings quality: Are they a reflection of managers’ opportunistic behavior?

Managerial auditing journal, 2015-03, Vol.30 (3), p.277-298 [Peer Reviewed Journal]

Emerald Group Publishing Limited 2015 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-02-2014-0997

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6
Earnings management and investor protection during the COVID-19 pandemic: evidence from G-12 countries
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Article
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Earnings management and investor protection during the COVID-19 pandemic: evidence from G-12 countries

Managerial auditing journal, 2022-09, Vol.37 (7), p.775-797 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-07-2021-3232

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7
Relation among corporate environmental disclosure, earnings management and accounting conservatism: evidence from Chinese listed firms
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Article
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Relation among corporate environmental disclosure, earnings management and accounting conservatism: evidence from Chinese listed firms

Managerial auditing journal, 2022-04, Vol.37 (5), p.565-593 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-05-2021-3129

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8
Earnings management, audit quality, and cost of debt: evidence from a Central Asian economy
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Article
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Earnings management, audit quality, and cost of debt: evidence from a Central Asian economy

Managerial auditing journal, 2019-06, Vol.34 (6), p.696-721 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2019 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-12-2017-1730

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9
The association between voluntary disclosure in audit committee reports and banks’ earnings management
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Article
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The association between voluntary disclosure in audit committee reports and banks’ earnings management

Managerial auditing journal, 2020-07, Vol.35 (6), p.795-817 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-05-2019-2279

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10
Internal audit quality and earnings management: evidence from the UK
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Internal audit quality and earnings management: evidence from the UK

Managerial auditing journal, 2021-09, Vol.36 (7), p.951-978 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-09-2020-2830

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11
Religiosity at the top: does it interact with accounting expertise to limit real earnings management?
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Religiosity at the top: does it interact with accounting expertise to limit real earnings management?

Managerial auditing journal, 2020-12, Vol.35 (9), p.1343-1377 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-12-2019-2521

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12
Audit committee attributes and cosmetic accounting in Nigeria: The moderating effect of audit price
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Article
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Audit committee attributes and cosmetic accounting in Nigeria: The moderating effect of audit price

Managerial auditing journal, 2020-02, Vol.35 (2), p.177-206 [Peer Reviewed Journal]

Emerald Publishing Limited 2019 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-06-2018-1897

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13
Guest editorial: The COVID-19 pandemic: a catalyst for digital transformation
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Article
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Guest editorial: The COVID-19 pandemic: a catalyst for digital transformation

Managerial auditing journal, 2022-09, Vol.37 (7), p.769-774 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-07-2022-024

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14
Female representation on the board of directors and accrual quality within the context of cultural dimensions and accounting values
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Article
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Female representation on the board of directors and accrual quality within the context of cultural dimensions and accounting values

Managerial auditing journal, 2021-07, Vol.36 (4), p.535-563 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-06-2020-2723

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15
Does mandatory audit rotation affect insider trading? Evidence from China
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Article
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Does mandatory audit rotation affect insider trading? Evidence from China

Managerial auditing journal, 2023-03, Vol.38 (4), p.514-552 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-11-2021-3381

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16
Corporate environmental disclosure, corporate governance and earnings management
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Article
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Corporate environmental disclosure, corporate governance and earnings management

Managerial auditing journal, 2010-07, Vol.25 (7), p.679-700 [Peer Reviewed Journal]

Emerald Group Publishing Limited ;Copyright Emerald Group Publishing Limited 2010 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/02686901011061351

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17
Effects of qualitative factors and auditors’ personal characteristics on materiality judgments
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Article
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Effects of qualitative factors and auditors’ personal characteristics on materiality judgments

Managerial auditing journal, 2022-02, Vol.37 (3), p.305-335 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-08-2019-2379

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18
Corporate governance compliance and accrual earnings management in eastern Africa: Evidence from Kenya and Tanzania
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Article
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Corporate governance compliance and accrual earnings management in eastern Africa: Evidence from Kenya and Tanzania

Managerial auditing journal, 2018-03, Vol.33 (2), p.171-191 [Peer Reviewed Journal]

Emerald Publishing Limited 2018 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-09-2016-1438

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19
Economic policy uncertainty and audit effort: evidence from audit hours
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Article
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Economic policy uncertainty and audit effort: evidence from audit hours

Managerial auditing journal, 2021-07, Vol.36 (4), p.643-662 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-08-2020-2808

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20
The effect of gender composition in joint audits on earnings management
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Article
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The effect of gender composition in joint audits on earnings management

Managerial auditing journal, 2019-05, Vol.34 (5), p.549-574 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2019 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-05-2018-1885

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