Volume 11 (2024)
Volume 10 (2023)
Volume 9 (2022)
Volume 8 (2021)
Volume 7 (2020)
Volume 6 (2019)
Volume 5 (2018)
Volume 4 (2017)
Volume 3 (2016)
Volume 2 (2015)
Volume 1 (2014)
Accounting
Time Pressure Influence and Audit Quality of Audit Firms in Abuja, Nigeria

Niyi Solomon Awotomilusi

Volume 9, Issue 11 , November 2022, , Pages 686-702

https://doi.org/10.5281/zenodo.7416140

Abstract
  This study empirically examined time pressure influence on audit quality of audit firms in Abuja, Nigeria. Specifically, the study examined the effect of unreasonable deadlines for reporting on audit quality; effect of intense competition among audit partners on audit quality and the effect of work stress ...  Read More

The Effect of Audit Quality on the Market Value of Cash Holdings: Evidence from Tehran Stock Exchange and IACPA

Moslem Tahmasbi; Hesam Rahmani; Mohammad Zamani Bakhtiarvand

Volume 7, Issue 10 , October 2020, , Pages 611-621

https://doi.org/10.5281/zenodo.4274939

Abstract
  In this study, the effect of audit quality on the market value of cash holdings was investigated. The company’s auditor expertise and tenure were considered as measures of audit quality. The regression model developed by Faulkender and Wang (2006) was applied to estimate the market value of cash ...  Read More

An Empirical Association between Audit Quality and Risk Taking toward Value Creation in Iran

Saeed Pakdelan; Alireza Azarberahman; Jalal Azarberahman; Ebrahim Timori

Volume 6, Issue 12 , December 2019, , Pages 891-905

Abstract
  In the financial literature, risk-taking and investment-related decisions are among the most important decisions for companies that make optimal decisions in these two areas, optimally allocating resources and directing financial resources to economic investments and profitable projects for value creation. ...  Read More

Effect of Audit and Debt Financing Quality on Profit Management of Companies Accepted in Tehran Stock Exchange

Mohammad Kasyaani; Massoud Dehghani; Roghayeh Eyvaz Naveh Si

Volume 5, Issue 12 , December 2018, , Pages 986-1005

Abstract
  The purpose of this study was to investigate the effect of audit quality and debt financing on earnings management. In this research, the quality of audit and debt financing is considered as an independent variable and profit management as an associated variable. The criteria for measuring the audit ...  Read More

Audit Quality and Earnings Management: Review and Synthesis of Empirical Evidence

Maya Ayu Safitri; Alwan Sri Kustono; Muhammad Miqdad

Volume 5, Issue 9 , September 2018, , Pages 738-750

Abstract
  Earnings management (EM) is the choice of accounting policy by a manager to achieve multiple goals. EM activity can be divided into two types: accrual manipulation activity and real manipulation activity. However, both of these have a major difference: the accrual manipulation does not affect cash flow, ...  Read More