Earnings management and audit quality: stakeholders' perceptions.
Barghathi, Yasser; Collison, David; Crawford, Louise
This paper examines the perceptions of various stakeholders in relation to audit quality. Its primary objective is to capture the experiences of a range of stakeholders in relation to the audit quality of Libyan Commercial Banks (LCBs) by seeking their perceptions regarding the issue of earnings management. This paper investigates whether stakeholders' think auditors are able to detect and prevent earnings management practices by LCBs and therefore provide a good quality audit. Research on audit quality in Libya has been relatively limited and calls have been made for more in-depth research on the topic (Zakari and Menacere, 2012; Sawan and Alsaqqa, 2013; Sawan and Alzeban, 2015). More generally, earnings management is perceived as a challenging issue by the financial reporting community due to its negative impact on financial reporting quality (Ascioglu et al., 2012: Habbash et al., 2013).
|Journal Article Type||Article|
|Publication Date||Sep 30, 2018|
|Journal||Journal of management and governance|
|Publisher||Springer (part of Springer Nature)|
|Peer Reviewed||Peer Reviewed|
|Institution Citation||BARGHATHI, Y., COLLISON, D. and CRAWFORD, L. 2018. Earnings management and audit quality: stakeholders' perceptions. Journal of management and governance [online], 22(3), pages 629-659. Available from: https://doi.org/10.1007/s10997-017-9396-2|
|Keywords||Audit quality; Stakeholders; Earnings management; Auditors|
BARGHATHI 2017 Earnings management and audit quality
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