The Mediating Effects of Key Audit Matters on the Relationship Between Audit Quality and Earnings Management: Evidence from Jordan

Alqam, Mohammad Ahmad; Hamshari, Yaser Mohd; Ali, Haitham Yousef

doi:10.18488/journal.73.2021.94.403.416

Cited by 3 publications

(1 citation statement)

References 30 publications

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“…Among foreign scholars, Indian scholars Khushboo and Karamjeet Singh (2021) believe that audit quality can be replaced by earnings management from the perspective of agency theory [5] . Jordanian scholars Malik Muneer Abu Afifa and Isam Hamad Saleh (2021) studied whether audit quality and earnings management will have an impact on corporate performance in the normal operation process, and whether earnings management will have an intermediary effect [6] . The third party audit can restrain the degree of earnings management of listed companies, reduce the information is not bad, and make the company's investment performance better.…”

Section: Theoretical Basis and Research Hypothesismentioning

confidence: 99%

Study on the Relationship between Audit Quality, Earnings Management and Investment Performance

Han,

Zhao

2024

Proceedings of the 4th International Conference on Economic Management and Big Data Applications, ICEMBDA 2023, October 27–29,

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Based on the theory of information asymmetry, this paper takes investment performance, audit quality and real earnings management of listed companies as explained variables, explanatory variables and intermediary variables respectively, and selects the data of A-share listed companies in A total of 10 years from 2012 to 2022 as samples to study the relationship between the three. The empirical research shows that audit quality has a positive impact on the investment performance of listed companies in China, which can reduce the earnings management behavior of listed companies, and excessive earnings management behavior is not conducive to good investment performance of companies. Earnings management can play a part of intermediary effect between audit quality and investment performance. The results of this study provide reference for listed enterprises to improve investment performance and improve capital investment..

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Section: Theoretical Basis and Research Hypothesismentioning

confidence: 99%

Study on the Relationship between Audit Quality, Earnings Management and Investment Performance

Han,

Zhao

2024

Proceedings of the 4th International Conference on Economic Management and Big Data Applications, ICEMBDA 2023, October 27–29,

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A Descriptive Content Analysis of Key Audit Matters in the Independent Audit Report

Sağlar

Kiliç

2022

GAUN-JSS

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Bağımsız denetimin amacı, işletmelerin sunduğu finansal tablolardaki bilgi riskini azaltmaktır. Denetim sürecinin sonunda ulaşılan denetim görüşü, bağımsız denetim raporu ile bilgi kullanıcılarına ilan edilmektedir. 09 Mart 2017 tarih 30002 no ile Resmi Gazete’de yayımlanan BDS 701 Kilit Denetim Konuları (KDK) standardına göre, 01 Ocak 2017 tarihinden itibaren hazırlanacak bağımsız denetim raporlarında cari dönemle ilgili Yönetim Kuruluna verilen bilgiler arasından çok önem arz eden konuların “Kilit Denetim Konuları” başlığı altında denetim raporunda yer alması gerekmektedir. Bu çalışmanın amacı, KDK’lerle ilgili istenilen nitelikte yarar sağlanıp sağlanmadığını betimsel bir içerik analizi ile belirlemek ve bu konudaki araştırmaya değer hususları ortaya çıkarmaktır. Araştırma kapsamında Uluslararası Denetim Standartlarından IAS 701 kodlu Kilit Denetim Konuları standardının uygulanmaya başlandığı 2016 yılından bu yana yapılan, Türkiye içinden ve dışından toplam 77 akademik araştırma makalesi incelenmiştir.

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Factors Affecting Audit Quality: Evidence from Jordan

Aburisheh,

Nofal

2023

Acc. Fin. Review

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Objective - This study explores the factors influencing audit quality in Jordan, focusing on professional competence, auditor qualifications, availability and independence, professional experience, awareness of audit importance, and audit fees. Methodology/Technique –. Drawing from a sample of 454 Jordanian legal auditors, the research employs a questionnaire-based methodology. Findings - Results indicate a significant impact of the studied factors on audit quality, with audit fees being the most influential, followed by auditor objectivity and independence. Professional competence, academic qualifications, professional experience, and awareness of the importance of audits also contribute to audit quality. These findings underscore the importance of fair fee structures, maintaining auditor independence, and emphasizing professional competence to enhance audit quality and public trust. Novelty - The study recommends setting fees aligned with task complexity and upholding auditor independence for meaningful audit opinions. Type of Paper: Empirical JEL Classification: M41, M42, M48 Keywords: Audit Quality, Professionalism, Availability, Professional Experience, Audit Fees. Reference to this paper should be referred to as follows: Aburisheh, K; Nofal, S. (2023). Factors Affecting Audit Quality: Evidence from Jordan, Acc. Fin. Review, 8(3), 54 – 63. https://doi.org/10.35609/afr.2023.8.3(1)

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The Mediating Effects of Key Audit Matters on the Relationship Between Audit Quality and Earnings Management: Evidence from Jordan

Cited by 3 publications

References 30 publications

Study on the Relationship between Audit Quality, Earnings Management and Investment Performance

Study on the Relationship between Audit Quality, Earnings Management and Investment Performance

A Descriptive Content Analysis of Key Audit Matters in the Independent Audit Report

Factors Affecting Audit Quality: Evidence from Jordan

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