Open AccessThe Moderating Impact of the Big-4 on Audit Committee and Earnings Management: During Pre-Post IFRS Adoption in Malaysia
Author(s) -
الاستاذ المساعد محمد بعيو,
الاستاذ المساعد مجدي البناني,
الاستاذ المساعد محمد عبد الحميد
Publication year - 2021
Publication title -
mağallaẗ ğāmiʿaẗ al-šāriqaẗ li-l-ʿulūm al-insāniyyaẗ wa-al-iğtimāʿiyyaẗ
Language(s) - English
Resource type - Journals
eISSN - 2958-2784
pISSN - 1996-2339
DOI - 10.36394/jhss/17/1a/1
Subject(s) - earnings management , accounting , accrual , business , audit , quality audit , sample (material) , moderation , audit committee , quality (philosophy) , discretion , test (biology) , earnings , psychology , philosophy , epistemology , social psychology , paleontology , chemistry , chromatography , political science , law , biology