Internal Auditing Quality and Earnings Management: Evidence from Sultanate of Oman

Management Demographic Characteristics, Auditor Choice and Earnings Quality: Empirical Evidence from Iran

Recent accounting and management literature shows that demographic character-istics of top management and corporate performance are related. Accordingly, using a two-stage least squares regression model (2SLS), this study examines the relationship between some management demographic characteristics including CEO tenure, gender and level of education with earnings quality and auditor choice. Sam...

The Impact of Audit Quality on Earnings Management: An Experimental Study with Evidence from IPO

According to a method of earnings management activities that administrators can manage reported earnings from the definition of real activity. In particular they can be located across time and activities in a way that accounting period to achieve a certain revenue target. Conservative attitudes of auditors in presenting their views about the independence of the auditor can considered as a remar...

Sultanate of Oman: building a dental workforce

BACKGROUND A medium- and long-term perspective is required in human resource development to ensure that future needs and demands for oral healthcare are met by the most appropriate health professionals. This paper presents a case study of the Sultanate of Oman, one of the Gulf States with a current population of 3.8 million, which has initiated dental training through the creation of a dental c...

Political Connection and Earnings Management Methods: Evidence from Tehran Stock Exchange

Governments have always affected the economic environment as a policy maker. On the other hand, the presence of political connection as representatives of governments in companies affects their administrative and decision - making methods.Firms and managers manage them under environmental conditions by applying different approaches to earning management in order to achieve their goals.The gover...

Country Progress Report Sultanate of Oman