مشخصات مقاله | |
ترجمه عنوان مقاله | نقش کیفیت حسابرسی و تأثیر فرهنگ بر مدیریت سود در شرکتهای دارای جریان نقدی آزاد بیش از اندازه |
عنوان انگلیسی مقاله | The role of audit quality and culture influence on earnings management in companies with excessive free cash flow: Evidence from the Asia-Pacific region |
انتشار | مقاله سال 2016 |
تعداد صفحات مقاله انگلیسی | 23 صفحه |
هزینه | دانلود مقاله انگلیسی رایگان میباشد. |
پایگاه داده | نشریه امرالد |
نوع نگارش مقاله |
مقاله پژوهشی (Research article) |
مقاله بیس | این مقاله بیس نمیباشد |
نمایه (index) | scopus – master journals – JCR |
نوع مقاله | ISI |
فرمت مقاله انگلیسی | |
ایمپکت فاکتور(IF) |
1.070 در سال 2017 |
شاخص H_index | 14 در سال 2019 |
شاخص SJR | 0.275 در سال 2019 |
شناسه ISSN | 1834-7649 |
شاخص Quartile (چارک) | Q3 در سال 2019 |
رشته های مرتبط | مدیریت – اقتصاد – حسابداری |
گرایش های مرتبط | مدیریت مالی – اقتصاد مالی – حسابرسی |
نوع ارائه مقاله |
ژورنال |
مجله / کنفرانس | International Journal of Accounting and Information Management |
دانشگاه | Universitas Teknologi Yogyakarta, Sleman, Indonesia |
کلمات کلیدی | فرهنگ، مدیریت سود، کیفیت حسابرسی، آسیا- اقیانوسیه، جریان نقدی آزاد |
کلمات کلیدی انگلیسی | Culture, Earnings management, Audit quality, Asia pacific, Free cash flow |
شناسه دیجیتال – doi |
https://doi.org/10.1108/IJAIM-05-2016-0059 |
کد محصول | E11940 |
وضعیت ترجمه مقاله | ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید. |
دانلود رایگان مقاله | دانلود رایگان مقاله انگلیسی |
سفارش ترجمه این مقاله | سفارش ترجمه این مقاله |
بخشی از متن مقاله: |
Abstract Purpose – The purpose of this paper is to examine the effect of culture and audit quality on managers’ decisions regarding accounting accruals. It focuses on companies experiencing excessive free cash flow, as these companies have been associated with an agency problem. Design/methodology/approach – This study measures the magnitude of discretionary accruals as a proxy for earnings management using the cross-sectional modified Jones model. Excessive free cash flow is scrutinized by the method used by Chung et al. (2005). Listed companies in nine countries in the Asia-Pacific region are represented in this study. The statistical analyses are used to examine the influence of cultural aspect, the role of external monitoring by high-quality auditors and the earnings management practice in the companies with excessive free-cash-flow. Findings – The empirical results presented in this paper provide support for the proposition that managers of companies with excessive free-cash-flow will make investment decisions that are not always in the best interest of the shareholders and use accounting discretion to increase reported earnings. This study provides empirical evidence that these companies have been associated with an agency problem and the role of external auditor persists in a setting, where cultural differences prevail in across countries. Practical implications – In cross-border trade and investment, the findings provide the opportunity to exploit a setting, where cultural differences prevail, whereas other potentially influential variables, including the role of external monitoring by high-quality auditors, are relatively constant across countries. Originality/value – Previous studies (Leuz et al., 2003; and Enomoto et al., 2015) examine factors influencing earnings management internationally have concentrated on legal institutions and investor protection. Han et al. (2010) completed a cross-country study on the effects of national culture on earnings management. This study focuses on companies across countries experiencing with excessive free cash flow and examines the cultural aspect and the effectiveness of external monitoring by high-quality auditors operating in different countries in mitigating managerial opportunism. |