the study objects for investigating the possibility of activating both audit committee and board of directors for restricting the practices of earnings management phenomenon. to achieve this objective, a questionnaire had been developed and self-administered for a selected sample consists of 123 auditors working in jordan based on the simple random sampling method. the study first hypothesis is...

Early studies examining the effect of Regulation Fair Disclosure (Reg FD) report a possible chilling effect on the quantity and quality of corporate disclosures. Approved in August 2000 by the Securities and Exchange Commission (SEC), Reg FD mandates against selective disclosure of corporate information. At the time of its release, the financial community expressed concern that the regulation w...

In 2006, Egypt issued new standards to be in line with the International Financial Reporting Standards (IFRS). The Egyptian Accounting (EAS) were created intention of making financial statements more comparable and transparent, they replaced country’s previous 1997 2002 standards. This study aims investigate how these modifications EAS affect market volatility (MV) earnings quality (EQ) such a ...

Abstract: This research investigates the role of audit quality as moderation on association between opinions and accrual earnings. The sample used in this study is Indonesian companies listed Stock Exchange (IDX) during 2016 – 2020. uses Generalized Least Squares (GLS) regression models to process data. results show that are positively associated with earnings management. When examined individu...

Married men's wage premium is often attributed to within-household specialization: men can devote more effort to wage-earning when their wives assume responsibility for household labor. We provide a comprehensive evaluation of the specialization hypothesis, arguing that, if specialization causes the male marriage premium, married women should experience wage losses. Furthermore, specialization ...

Recent high-profiled accounting scandals (e.g., Enron and WorldCom) have called into question the quality of financial reporting in the U.S. These accounting scandals have resulted in massive restatements of corporate earnings and market value losses to investors. While earnings restatements have become more prevalent and costly in recent years, detection or prediction of earnings restatement h...