The role of case management in misdemeanor prosecution
Criminology, EarlyView.Abstract Despite increasing attention to prosecutors' role in shaping criminal justice outcomes, there is limited empirical research on what prosecutors do. While most theories of prosecutorial discretion emphasize overarching goals related to justice and safety, our paper shifts the focus toward the practical realities of the job, particularly in the ...
Lindsay Graef, Aurelie Ouss
wiley +1 more source
Cogent Economics & Finance, 2020 By combining Empirical Distribution Approach (EDA) and Discretionary Accruals Approach (DAA) with data including 2,949 observations of 295 Vietnamese listed companies from 2006 to 2016, we provide evidence that the firms have conducted earnings ...
Ky Han Tran, Nguyen Hung Duong
doaj +1 more source
Is there something rotten in Denmark? Earnings management to avoid small losses. [PDF]
This study focuses on earnings management by investigating the frequency distribution of the reported earnings in a European country. In particular, the relation between main “manageable” elements of working capital and reported earnings is examined. The
Schøler, Finn
core
IMPLIKASI PENERAPAN GOOD CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP KUALITAS LAPORAN KEUANGAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2009 – 2014 [PDF]
, 2016 Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh kualitas penerapan good corporate governance dan karakteristik perusahaan (ukuran, umur, leverage, jenis industri) terhadap kualitas laporan keuangan BUMN.
SUHADI, ROMDON
core
Audit Quality From a Service Perspective: A Systematic Literature Review
Accounting Perspectives, EarlyView.ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha +3 more
wiley +1 more source
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP MANAJEMEN LABA DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL MODERATING (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) [PDF]
, 2014 This study aims to analyze the influence of CSR disclosure on earnings management. We also include environmental performance measured by PROPER rank as moderating variable to test whether environmental performance can moderate the influence of CSR ...
HARTO, Puji, MAHBUBY, Nashrun
core
Can individual auditors' career advancements predict audit partner quality?
Contemporary Accounting Research, EarlyView.Abstract This mixed‐methods study investigates whether individual auditors' career advancements to more prestigious audit firms can predict their audit quality. Using hand‐collected data on more than 2,000 audit partners from professional networking website profiles, I identify audit partners with advancements from less to more prestigious audit firms ...
Joseph A. Micale
wiley +1 more source
Financial Reporting Quality, Information Risk and Cost of Capital [PDF]
مطالعات تجربی حسابداری مالی, 2008 This paper examines the relation between the quality of financial reporting, information risk and cost of capital for a sample of firms listed in TSE's during 1380-1384.Using accruals quality as a proxy for financial reporting quality and information ...
Mohammad Arabmazar Yazdi +1 more
doaj
Does analyst participation in earnings conference calls curb real activities earnings management?
Contemporary Accounting Research, EarlyView.Abstract Sell‐side equity analysts serve as external monitors, yet evidence on how they fulfill this monitoring role remains limited. We examine whether analysts utilize earnings conference calls to monitor firms suspected of real earnings management and assess the implications of such monitoring.
Yuan Ji, Oded Rozenbaum
wiley +1 more source
Financial reporting quality of ESG firms listed in China. [PDF]
PLoS One, 2023 Wu M, Abeysekera I.
europepmc +1 more source