Paper Title :The Impact of Audit Quality on the Earnings Management: Evidence from Manufacturing Firms in Amman Stock Exchange
Author :Tareq Mohammad Almomani, Abdullah Mohammed Ayedh
Article Citation :Tareq Mohammad Almomani ,Abdullah Mohammed Ayedh ,
(2017 ) " The Impact of Audit Quality on the Earnings Management: Evidence from Manufacturing Firms in Amman Stock Exchange " ,
International Journal of Management and Applied Science (IJMAS) ,
pp. 85-88,
Volume-3,Issue-12
Abstract : The study aims to investigate the Audit Quality on the Earnings Management of industrial companies listed on
the Amman Stock Exchange (ASE). By using the modified Jones model (1991) by Dechow and et.al, (1995) for measuring
the discretionary accruals as proxy of earnings Management. This study applied audit fees and audit firm size as proxies to
measuring audit quality. A sample of (50) firms had been selected, and data covering the period 2011-2015 had been
collected from these companies, where (225) observations were used in the analysis. The study found that there no
significant relationship between audit fees, earnings management, but there is a significant association between big4 audit
firmsand earnings management, which approves that audit quality has a significant effect in interpreting earnings
management.
Keywords - Earnings Management, Audit Quality,Amman Stock Exchange (ASE).
Type : Research paper
Published : Volume-3,Issue-12
DOIONLINE NO - IJMAS-IRAJ-DOIONLINE-10593
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Copyright: © Institute of Research and Journals
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Published on 2018-02-20 |
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