Publication:
Auditor Tenure, CEO Compensation and Earnings Management: Evidence from Jordan

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dc.citedby0
dc.contributor.authorAlshare H.F.en_US
dc.contributor.authorKadir M.R.B.A.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.accessioned2024-10-14T03:21:53Z
dc.date.available2024-10-14T03:21:53Z
dc.date.issued2023
dc.description.abstract-The purpose of this study is to examines the impacts of auditor tenure on earnings management and if the CEO remuneration moderates this relationship. The sample includes all firms listed on the Amman Stock Exchange from 2015 to 2019 with the exclusion of the financial sector. The fixed-effect model, robustness testing to ensure data integrity and alternative measurements to ensure reliable results were used in this study. After examining the auditor tenure in this study, the study found that there is a negative and significant association with earnings management. In additional, this study showed that the combined influence of CEO compensation and auditor tenure had a negative and significant impact on earnings management. In order to reduce earnings management by decreasing opportunistic behavior and conflicts of interest, this study emphasizes the importance of high CEO compensation and auditor tenure, which is advantageous to investors, shareholders, political, and stakeholders in Jordanian firms as well as auditing firms. � 2023, World Scientific and Engineering Academy and Society. All rights reserved.en_US
dc.description.natureFinalen_US
dc.identifier.ArtNo17
dc.identifier.doi10.37394/23207.2023.20.17
dc.identifier.epage180
dc.identifier.scopus2-s2.0-85139629219
dc.identifier.spage172
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85139629219&doi=10.37394%2f23207.2023.20.17&partnerID=40&md5=6474a97e8ac2a345acd06ce23a7fee93
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/34703
dc.identifier.volume20
dc.pagecount8
dc.publisherWorld Scientific and Engineering Academy and Societyen_US
dc.sourceScopus
dc.sourcetitleWSEAS Transactions on Business and Economics
dc.subjectAuditor tenure
dc.subjectCEO compensation
dc.subjectEarnings management
dc.titleAuditor Tenure, CEO Compensation and Earnings Management: Evidence from Jordanen_US
dc.typeArticleen_US
dspace.entity.typePublication
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