volume 34, issue 6, P696-721 2019
DOI: 10.1108/maj-12-2017-1730
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Nurlan Orazalin, Rassul Akhmetzhanov

Abstract: Purpose This study aims to examine the effects of earnings management and audit quality on cost of debt of listed companies in Kazakhstan. The study also investigates the effects of audit quality on earnings management and whether the relationship between earnings management and cost of debt is affected by audit quality in the context of a given emerging economy. Design/methodology/approach The study sample consists of public companies listed in the Kazakhstan Stock Exchange (KASE) from 2011 to 2016, and al…

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