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The Effect of Audit Firm Size on Earnings Management: Using the CEO Compensation as Moderator

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dc.citedby1
dc.contributor.authorAlshare H.F.en_US
dc.contributor.authorAbdul Kadir M.R.B.en_US
dc.contributor.authorKamarudin K.A.en_US
dc.contributor.authorHassan H.B.en_US
dc.contributor.authorid57924557500en_US
dc.contributor.authorid36245097200en_US
dc.contributor.authorid55889291800en_US
dc.contributor.authorid56967582700en_US
dc.date.accessioned2024-10-14T03:21:34Z
dc.date.available2024-10-14T03:21:34Z
dc.date.issued2023
dc.description.abstract-This study investigates the impact of the audit firm size on earnings management by using the CEO compensation as a moderating variable. This study was conducted in service and industrial firms listed on the Amman Stock Exchange from 2015 to 2019. The results of this research were examined using a fixed-effect model, and many robustness tests were used to show that the conclusions are reliable when using different measures. The size of the audit company and the management of earnings were shown to be significantly correlated in the research. However, show how the combined effects of CEO remuneration and audit firm size have a considerably detrimental impact on the management of profitability. When making decisions on external audits and earnings management, the government, investors, and shareholders would benefit from this study. It highlights several strengths and flaws in the audit firm size and CEO compensation that aid in restricting earnings management. � 2023, World Scientific and Engineering Academy and Society. All rights reserved.en_US
dc.description.natureFinalen_US
dc.identifier.ArtNo46
dc.identifier.doi10.37394/23207.2023.20.46
dc.identifier.epage513
dc.identifier.scopus2-s2.0-85150346162
dc.identifier.spage505
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85150346162&doi=10.37394%2f23207.2023.20.46&partnerID=40&md5=28f6d04c15d920fe7b9523c30d8b0927
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/34667
dc.identifier.volume20
dc.pagecount8
dc.publisherWorld Scientific and Engineering Academy and Societyen_US
dc.relation.ispartofAll Open Access
dc.relation.ispartofGold Open Access
dc.sourceScopus
dc.sourcetitleWSEAS Transactions on Business and Economics
dc.subjectAudit firm size
dc.subjectCEO compensation
dc.subjectEarnings management
dc.titleThe Effect of Audit Firm Size on Earnings Management: Using the CEO Compensation as Moderatoren_US
dc.typeArticleen_US
dspace.entity.typePublication
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