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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 …
The Effect Of Audit Committees Formation Controls On Reducing Earnings Management Practices: Applied Study On Palestinian Banks Public Shareholding, مجدي وائل الكببجي
The Effect Of Audit Committees Formation Controls On Reducing Earnings Management Practices: Applied Study On Palestinian Banks Public Shareholding, مجدي وائل الكببجي
Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات
The study aims to identify the effect of Audit Committees formation controls proxy by (Independence of the Audit Committee, Rights and duties, Experience of Audit, Committee Members, Disclosure of the Audit Committee) on reducing earnings management practices, In addition to investigate the existence of earnings management practices of Palestinian banks Public Shareholding listed in Palestine exchange (PEX). Some boards of companies approach the earnings management practices through the influence of the measurement processes and accounting disclosure that serves their interests, taking advantage of the flexibility in the international accounting standards to choose between the methods and policies of the accounting …