The Impact of External Auditors size on Earnings Management: Evidence from Jordan
Keywords:
External Auditor Size, Earnings Management, Jordan.Abstract
The current study offers empirical evidence on the association that exists between the audit firm size and earnings management based on a sample of 64 manufacturing firms that are listed with the Amman Stock Exchange (ASE) from 2017 to 2021. From the results of the study, there is a significant negative association between the audit firm size and earnings management. These results have implications for policy makers and regulatory bodies in Jordan since they highlight the need to improve the good corporate governance practices and attempt to constrain the incidence of earnings management in Jordanian firms.
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Published
2022-12-22
How to Cite
Yousef Ibrahim Abu-Siam, Nur Hidayah Binti Laili. (2022). The Impact of External Auditors size on Earnings Management: Evidence from Jordan. CEMJP, 30(4), 2140–2147. Retrieved from http://journals.kozminski.cem-j.org/index.php/pl_cemj/article/view/412
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