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دسته بندی:
مدیریت بحران - Crisis Management
سال انتشار:
2018
عنوان انگلیسی مقاله:
Audit quality, debt financing, and earnings management: Evidence from Jordan
ترجمه فارسی عنوان مقاله:
کیفیت حسابرسی، تامین مالی بدهی و مدیریت درآمد: شواهد از اردن
منبع:
Sciencedirect - Elsevier - Journal of International Accounting, Auditing and Taxation, 30 (2018) 69-84. doi:10.1016/j.intaccaudtax.2017.12.001
نویسنده:
Ebraheem Saleem Salem Alzoubi
چکیده انگلیسی:
This paper presents the initial evidence regarding the relationship between audit quality, debt
financing, and earnings management in Jordan. The study used the cross-sectional version of the
modified Jones model, in which discretionary accruals were employed as a proxy for earnings
management. Generalised least squares regression was employed to examine the influence of
audit quality and debt financing on earnings management using a sample comprising 72 in
dustrial companies during the selected period from 2006 to 2012. The results suggested that
audit quality (auditor tenure, size, specialisation, and independence) and debt financing (low
debt) diminish the potential of earnings management, and, in turn, enhance the financial re
porting quality. Invariably, high debt would raise earnings management risk. This research raises
probable implications for policy-makers in Jordan and other countries to consider in formulating
a more comprehensive and reliable audit system.
Keywords: Audit quality ، Debt financing ، Corporate governance ، Earnings management ، Financial reporting quality
قیمت: رایگان
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