Table of contents
Auditor quality and earnings management: Singaporean evidence
Rusmin RusminThe purpose of this paper is to examine the association between the magnitude of earnings management and auditor quality. It focuses on earnings management in response to mounting…
Auditor conservatism following audit failures
Stephan A. FafatasThe purpose of this paper is to examine the effects of audit failure on Big 4 audit firm monitoring activities. The paper analyzes changes in discretionary accruals (DAs) among…
Neural networks: the panacea in fraud detection?
Maria Krambia‐Kapardis, Chris Christodoulou, Michalis AgathocleousThe purpose of the paper is to test the use of artificial neural networks (ANNs) as a tool in fraud detection.
Corporate environmental disclosure, corporate governance and earnings management
Nan Sun, Aly Salama, Khaled Hussainey, Murya HabbashThe purpose of this paper is to examine the association between corporate environmental disclosure (CED) and earnings management (EM) and the impact of corporate governance (CG…
The making of accountants: the continuing influence of early career experiences
R. Drew Sellers, Timothy J. FogartyThe purpose of this paper is to explore the residual influence that the early career experiences of accountants might have on careers in the field.
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou