This study aims to provide empirical data about the impact of workload and auditor specialty, two independent characteristics, on audit quality as well affiliation with a reputable public accounting firm. In this study, absolute discretionary accruals using Modified Jones technique are used proxy for quality. 129 manufacturing businesses registered Indonesia Stock Exchange years 2017 through 20...

Interpreting accruals as working capital investment, we hypothesize that firms rationally adjust their investment to respond to discount rate changes. Consistent with the optimal investment hypothesis, we document that (i) the predictive power of accruals for future stock returns increases with the covariations of accruals with past and current stock returns, and (ii) adding investmentbased fac...

Extant research typically uses a variation of Big N auditor, discretionary accruals, audit fees, accrual quality, going-concern opinions, or meet or beat the quarterly earnings target as a proxy for audit quality. We provide evidence on the construct validity of these measures by evaluating whether they are able to successfully predict alleged audit deficiencies in engagements that are the subj...

a r t i c l e i n f o Previous literature finds that situations that put managers under significant levels of pressure (e.g. IPO, upcoming credit rating changes, violation of debt covenant, etc.) might affect the way earnings are manipulated. The aim of this study is to investigate whether the pressure caused by the non-temporary level of financial distress, conditions the choice between real a...

The research aims to demonstrate the modified role of (IFRS15) standard in relationship profit quality with complexity financial reports within Iraqi banking sector. sample included some banks listed stock exchange for (15) Bank from (2011) (2021) (165) view. Both researchers used these measures evaluate earnings quality: Accruals and accounting conservatism according market value equity book v...

This paper examines the relationship between corporate governance quality, family ownership, auditor towards accrual and real earnings management activities among publicly listed firms in Indonesia. Using non-financial industry sector for period of 2010-2019, we empirically demonstrate that with higher quality have lower levels both accruals activities. Furthermore, there is evidence a level ow...

We examine the implications of auditor education for audit quality and pricing. exploit a novel institutional setting in UK, where auditors major many different degrees at university signing are identifiable. Using hand-collected data large sample auditors, we establish two main findings. First, whose have quantitative orientation associated with higher accruals fees than those more qualitative...