FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W4200114220> ?p ?o ?g. }

• W4200114220 endingPage "774" @default.
• W4200114220 startingPage "747" @default.
• W4200114220 abstract "Purpose The purpose of this study is to look at the direct relationship between audit quality, earnings management (EM) practices and company performance, as well as the indirect influence (mediation) of EM practices in the relationship between audit quality and company performance. It offers empirical evidence from the Jordanian market, which is considered an emerging market. Design/methodology/approach The population of this study is represented in Jordanian service companies listed on the Amman Stock Exchange (ASE), with a total of 344 company-year observations. Furthermore, panel data analysis was used in this study, and data for the study were acquired from yearly reports as well as the ASE’s database. Findings Based on generalized method of moments model, the present findings demonstrate that the size of the audit firm and the tenure of the audit firm have a positive and negative influence on EM practices, respectively, but that industry-specialist audit firm has a negative and insignificant effect. EM practices have a negative impact on two company performance proxies (ROA and ROE), but have no effect on earnings per share (EPS). Furthermore, the size of the audit firm has a positive and significant influence on the performance proxies of the company [i.e. return on assets (ROA) and return on equity (ROE)]. The presence of an industry-specialist audit firm has a positive and significant influence on two proxies of company performance (ROE and EPS), but a negative and significant impact on ROA. An audit firm’s tenure has a negative and significant impact on two performance proxies (ROA and EPS), but a positive and significant impact on ROE. Then, EM practices either fully or partially mediate the relationship between audit quality proxies and company performance as assessed by ROA, ROE and EPS. Research limitations/implications The current study’s limitation is that it only searched in Jordanian service companies listed on ASE from 2012 to 2019 to meet the study’s objectives; thus, the authors recommend that future work investigate the study model for other sectors, whether in Jordan or other emerging markets such as the Middle East and North Africa. Another limitation of this study is that the study models lack important variables, which may affect EM and company performance, such as corporate governance and ownership structure characteristics; as a result, the authors recommend that future work includes such variables in future research models to have more explanations in this context. Practical implications Analysts, investors and other strategic decision makers may use the findings of this study to improve the efficiency and efficacy of Jordan’s financial market. These findings will enhance policymakers’ willingness to establish appropriate regulations, which might improve Jordan’s financial market performance and efficacy. These findings may help investors make better judgments by using audit quality proxies and EM indicators, which can forecast business success. Originality/value First, this study distinguishes itself from prior studies through establishing a new research model, by investigating the mediating effect of EM in the relationship between audit quality and company performance. It provides empirical evidence from the Jordanian market; hence, it increases the body of the knowledge in this context. Second, to the best of the authors’ knowledge, this is the first study to look into the link between audit quality, EM and company performance together; hence, the model of this study is developed using agency theory and information asymmetry theory. Third, the current study adds new evidence to the role of audit quality and EM in companies, as well as how audit quality and EM practices affect company performance in emerging markets such as Jordan." @default.
• W4200114220 created "2021-12-31" @default.
• W4200114220 creator A5001204599 @default.
• W4200114220 creator A5017131469 @default.
• W4200114220 creator A5068989113 @default.
• W4200114220 date "2021-12-22" @default.
• W4200114220 modified "2023-10-05" @default.
• W4200114220 title "Does earnings management mediate the relationship between audit quality and company performance? Evidence from Jordan" @default.
• W4200114220 cites W1543497720 @default.
• W4200114220 cites W1815627683 @default.
• W4200114220 cites W1980750060 @default.
• W4200114220 cites W1986187321 @default.
• W4200114220 cites W1989380329 @default.
• W4200114220 cites W2001750142 @default.
• W4200114220 cites W2008163402 @default.
• W4200114220 cites W2013857483 @default.
• W4200114220 cites W2021199259 @default.
• W4200114220 cites W2025610165 @default.
• W4200114220 cites W2025880900 @default.
• W4200114220 cites W2031410809 @default.
• W4200114220 cites W2044552723 @default.
• W4200114220 cites W2053398727 @default.
• W4200114220 cites W2055418603 @default.
• W4200114220 cites W2055549572 @default.
• W4200114220 cites W2059214589 @default.
• W4200114220 cites W2060363885 @default.
• W4200114220 cites W2071700255 @default.
• W4200114220 cites W2088574775 @default.
• W4200114220 cites W2114475467 @default.
• W4200114220 cites W2121191746 @default.
• W4200114220 cites W2149860980 @default.
• W4200114220 cites W2184883553 @default.
• W4200114220 cites W2227034509 @default.
• W4200114220 cites W2236079386 @default.
• W4200114220 cites W2338057674 @default.
• W4200114220 cites W2416515252 @default.
• W4200114220 cites W2598034904 @default.
• W4200114220 cites W2606101267 @default.
• W4200114220 cites W2733286021 @default.
• W4200114220 cites W2752617332 @default.
• W4200114220 cites W2786696228 @default.
• W4200114220 cites W2786921432 @default.
• W4200114220 cites W2800176940 @default.
• W4200114220 cites W2843688726 @default.
• W4200114220 cites W2885943182 @default.
• W4200114220 cites W2887430859 @default.
• W4200114220 cites W2892146321 @default.
• W4200114220 cites W2896955256 @default.
• W4200114220 cites W2898533237 @default.
• W4200114220 cites W2908940840 @default.
• W4200114220 cites W2912049223 @default.
• W4200114220 cites W2912738911 @default.
• W4200114220 cites W2914768837 @default.
• W4200114220 cites W2933297437 @default.
• W4200114220 cites W2940944820 @default.
• W4200114220 cites W2951922160 @default.
• W4200114220 cites W2987616518 @default.
• W4200114220 cites W2996789901 @default.
• W4200114220 cites W3004584267 @default.
• W4200114220 cites W3094691056 @default.
• W4200114220 cites W3097663473 @default.
• W4200114220 cites W3107771803 @default.
• W4200114220 cites W3121403162 @default.
• W4200114220 cites W3121736780 @default.
• W4200114220 cites W3122295706 @default.
• W4200114220 cites W3122547505 @default.
• W4200114220 cites W3122608391 @default.
• W4200114220 cites W3123200913 @default.
• W4200114220 cites W3124114405 @default.
• W4200114220 cites W3124170598 @default.
• W4200114220 cites W3124784326 @default.
• W4200114220 cites W3124868009 @default.
• W4200114220 cites W3125512896 @default.
• W4200114220 cites W3129904159 @default.
• W4200114220 cites W3190679355 @default.
• W4200114220 cites W4245724360 @default.
• W4200114220 cites W4249869587 @default.
• W4200114220 cites W4254341388 @default.
• W4200114220 cites W4254531383 @default.
• W4200114220 doi "https://doi.org/10.1108/jfra-08-2021-0245" @default.
• W4200114220 hasPublicationYear "2021" @default.
• W4200114220 type Work @default.
• W4200114220 citedByCount "7" @default.
• W4200114220 countsByYear W42001142202022 @default.
• W4200114220 countsByYear W42001142202023 @default.
• W4200114220 crossrefType "journal-article" @default.
• W4200114220 hasAuthorship W4200114220A5001204599 @default.
• W4200114220 hasAuthorship W4200114220A5017131469 @default.
• W4200114220 hasAuthorship W4200114220A5068989113 @default.
• W4200114220 hasConcept C10138342 @default.
• W4200114220 hasConcept C111472728 @default.
• W4200114220 hasConcept C121955636 @default.
• W4200114220 hasConcept C137725906 @default.
• W4200114220 hasConcept C138885662 @default.
• W4200114220 hasConcept C140181557 @default.
• W4200114220 hasConcept C144133560 @default.
• W4200114220 hasConcept C155530773 @default.
• W4200114220 hasConcept C166052673 @default.

• next