Open AccessThe impact of audit quality, corporate governance, and company characteristics on earnings management
Author(s) -
Yousef Shahwan
Publication year - 2021
Publication title -
global journal of economics and business
Language(s) - English
Resource type - Journals
eISSN - 2519-9293
pISSN - 2519-9285
DOI - 10.31559/gjeb2021.11.1.8
Subject(s) - business , nonprobability sampling , stock exchange , accounting , audit committee , leverage (statistics) , corporate governance , earnings management , audit , quality audit , population , earnings , finance , statistics , demography , mathematics , sociology
This study aims to investigate empirically how the characteristics of the firm; the audit quality and the corporate governance impact the management of earnings. The population employed in this study is industrial firms listed on the Amman Stock Exchange between 2017 and 2019. The method of sampling employed in this study is purposive sampling. 39 firms are analyzed, with 117 items of data being achieved. Also, this study applies statistical testing via multiple regression. The findings show that sales growth, free cash flow, financial leverage, and return on assets all have an impact on earnings management. Meanwhile, other factors such as audit quality, firm size, audit committee, the board size, institutional ownership, and managerial ownership, have not to impact on earnings management.