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Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث
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The Effect Of Audit Quality On Reducing Earnings Management Practices: An Applied Study To Palestinian Banks - Public Shareholding, Dr. Majdi Wael Alkababji
The Effect Of Audit Quality On Reducing Earnings Management Practices: An Applied Study To Palestinian Banks - Public Shareholding, Dr. Majdi Wael Alkababji
Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث
This study aimed to investigate the existence of the earnings management practices of the public shareholding Palestinian banks listed in Palestine Exchange (PEX), and tests the impact of auditing quality factors represented by the audit fees, audit size (Big 4), size of bank and leverage ratio of bank on reducing the earnings management practices. To achieve the objectives of the study, the researcher used Modified Jones Model, which focuses on measuring the total accruals of the measurement of earnings management practices. The sample of the study consisted of the six public shareholding banks in Palestine during 2014-2016.The results of the …