Open AccessInternal Auditing Quality and Earnings Management: Evidence from Sultanate of Oman
Author(s) -
Hind Juma Alyaarubi,
Dua Said Alkindi,
Essia Ries Ahmed
Publication year - 2021
Publication title -
journal of governance and integrity
Language(s) - English
Resource type - Journals
eISSN - 2600-7479
pISSN - 2600-786X
DOI - 10.15282/jgi.4.2.2021.6054
Subject(s) - audit , business , accounting , quality (philosophy) , earnings management , quality audit , internal audit , sample (material) , earnings , service (business) , affect (linguistics) , marketing , philosophy , chemistry , epistemology , chromatography , linguistics
The main purpose of this research is to determine the link between internal auditing quality and earnings management in Omani companies. In this research, a sample size of 80 was designated from two sectors (Industrial, and Service) in Muscat Securities Market (MSM) in Sultanate of Oman. The secondary data collected is examined with Smart PLS 3.0. The findings of the research show a positive link between Internal audit quality and earnings management in both sectors (industrial and service). This finding indicates that the increase in audit quality will affect to enhance and improve the earning management in Omani listed firms.