International Journal of Management and Applied Science (IJMAS)
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Statistics report
Sep. 2019
Submitted Papers : 80
Accepted Papers : 10
Rejected Papers : 70
Acc. Perc : 12%
Issue Published : 65
Paper Published : 4063
No. of Authors : 8344
  Journal Paper




Paper Title :
The Impact of Audit Quality on the Earnings Management: Evidence from Manufacturing Firms in Amman Stock Exchange

Author :Tareq Mohammad Almomani, Abdullah Mohammed Ayedh

Article Citation :Tareq Mohammad Almomani ,Abdullah Mohammed Ayedh , (2017 ) " The Impact of Audit Quality on the Earnings Management: Evidence from Manufacturing Firms in Amman Stock Exchange " , International Journal of Management and Applied Science (IJMAS) , pp. 85-88, Volume-3,Issue-12

Abstract : The study aims to investigate the Audit Quality on the Earnings Management of industrial companies listed on the Amman Stock Exchange (ASE). By using the modified Jones model (1991) by Dechow and et.al, (1995) for measuring the discretionary accruals as proxy of earnings Management. This study applied audit fees and audit firm size as proxies to measuring audit quality. A sample of (50) firms had been selected, and data covering the period 2011-2015 had been collected from these companies, where (225) observations were used in the analysis. The study found that there no significant relationship between audit fees, earnings management, but there is a significant association between big4 audit firmsand earnings management, which approves that audit quality has a significant effect in interpreting earnings management. Keywords - Earnings Management, Audit Quality,Amman Stock Exchange (ASE).

Type : Research paper


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