کیفیت حسابرسی، تامین مالی بدهی و مدیریت درآمد
ترجمه نشده

کیفیت حسابرسی، تامین مالی بدهی و مدیریت درآمد

 

 

عنوان فارسی مقاله: کیفیت حسابرسی، تامین مالی بدهی و مدیریت سود: شواهد از اردن
عنوان انگلیسی مقاله: Audit quality, debt financing, and earnings management: Evidence from Jordan
مجله/کنفرانس: مجله بین المللی حسابداری، حسابرسی و مالیات – Journal of International Accounting
رشته های تحصیلی مرتبط: حسابداری
گرایش های تحصیلی مرتبط: حسابرسی و حسابداری مالی
کلمات کلیدی فارسی: کیفیت حسابرسی، تامین مالی بدهی، مدیریت شرکت، مدیریت سود، کیفیت گزارشگری مالی
کلمات کلیدی انگلیسی: Audit quality, Debt financing, Corporate governance, Earnings management, Financial reporting quality
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: scopus
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.intaccaudtax.2017.12.001
دانشگاه: Department of Accounting – La Trobe Business School – La Trobe University – Melbourne – Australia
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2017
شاخص H_index: 33 در سال 2017
شاخص SJR: 0.265 در سال 2017
شناسه ISSN: 1061-9518
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 16
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: بله
کد محصول: E5605
فهرست انگلیسی مطالب

Abstract


Keywords


1. Introduction


2. Literature review and hypothesis development


3. Research design


4. Results and discussion


5. Summary and conclusion


Acknowledgement


References

نمونه متن انگلیسی مقاله

Abstract


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 industrial 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 reporting 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.


1. Introduction


Earnings management is of considerable interest to company stakeholders, especially when earnings are frequently deemed to be suitable forecasters of financial reporting quality (FRQ), since accounting accruals are instructive around FRQ. Nevertheless, accruals might also perform as unreliable forecasters of FRQ due to possible bias and manipulation. Audit quality plays an important role in reducing earnings management since auditors perform a certification task concerning financial statement credibility. Moreover, since debt influences managerial inducements and reporting selections, the association between debt and FRQ relies on accruals. This paper presents an investigation into relations among three widely researched areas, namely audit quality, debt financing, and earnings management. Even though only a few researchers empirically investigated whether audit quality and debt financing are related to earnings management, there have been other studies that assume that such an association occurs. For example, Lin and Hwang (2010) specified that audit quality has a significant negative association with earnings management, while Arens, Beasley, and Alvin (2010), and Messier, Glover, and Prawitt (2008) contended that the audit function helps to alleviate the information asymmetry and conflict of interest that occur amid shareholders and managers. On the other hand, Pope (2003, p. 281) stated that “the balance between debt and equity financing will produce demands for accounting information and may explain differences in disclosure patterns”. Likewise, O'Brien (1998, p. 1253) postulated that “if financial reporting exists to serve the needs of external capital providers, then we should expect differences to coincide with differences in the arrangements for providing capital”.

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