Related party transactions and audit risk
Cogent Business and Management, 2021 Related Party Transactions (RPTs) are perceived as genuine transactions, which fulfill the economic needs of a company. However, the controlling shareholders may use RPTs as a tool for transferring the firm’s resources for their private benefit. The dual
Mallikarjunappa T +2 more
exaly +2 more sources
The moderation role of board independence change in the relationship between board characteristics, related party transactions, and financial performance [PDF]
PLoS ONE, 2022 The present study examines the moderation effect of board independence change on the relationship between board characteristics, related party transactions and financial performance of Indian listed banks over 10 years from 2010 to 2019. While board size,
Faozi A. Almaqtari +3 more
doaj +2 more sources
The Effect of Propping on the Performance of the Financial Industry in Indonesia
Jurnal AKSI (Akuntansi dan Sistem Informasi), 2021 This study aims to determine the effect of related party transactions propping on the financial industry's financial performance and performance market performance.
Verlina Anggita Kartika Putri +1 more
doaj +3 more sources
The Influence of Corporate Governance on the Relationship between Related Party Transactions and Audit Fees [PDF]
International Journal of Management, Accounting and Economics, 2021 The purpose of this study is to investigate the effect of corporate governance mechanisms on the relationship between related party transactions and audit fees.
Hamidreza Hajeb +2 more
doaj +1 more source
Identifying Motives of Related Party Transactions [PDF]
پژوهشهای تجربی حسابداری, 2012 In this article, motives of Related Party Transactions are examined based on the model provided by Moscariello (2010). Previous literature has developed two contrasting theories, conflict of interests vs.
Saber Sheri, Elham Hamidi
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Related-Party Transactions and Audit Fees
JABE (Journal of Accounting and Business Education), 2021 This research aims to analyze the association between the related-party transactions and audit fees. This study used 781 observations listed on the Indonesia Stock Exchange from 2010 to 2017.
Fortuna Oktavia Perwita, Iman Harymawan
doaj +1 more source
Auditor Industry Specialization, Free Cash Flow and Earning Management through Related Party Transactions [PDF]
بررسیهای حسابداری و حسابرسی, 2017 Based on existing empirical evidence, related-party transactions are widely used to manipulate earnings for financial reporting. This study investigates the effect of auditor industry specialization and free cash flows on earnings management through ...
Esmail Tavakolnia
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Political Connections, Related Party Transactions and Earnings Management In Listed Companies in Tehran Stock Exchange [PDF]
مطالعات تجربی حسابداری مالی, 2019 In firms with political connections, Related party transactions may be facilitate the goals of this. In other words, related party transactions in firms with political connections and existence influential members, could lead to abuse of company ...
Mohammad Reza Abbaszadeh +2 more
doaj +1 more source
The Relation of Related Party Transactions To Disclosure Quality, Earnings Management and Profitability [PDF]
پژوهشهای تجربی حسابداری, 2018 Related party transaction is one of the factors devaluating the capital market. Although all related party transactions aren’t opportunistic, but it is believed that they significantly affect risk and are very important to investors.
seyed hesam vaghfi +3 more
doaj +1 more source
Blockholders Ownership dan Transaksi Pihak Berelasi Pada Industri Manufaktur
AFRE (Accounting and Financial Review), 2021 This study aims to find empirical evidences about the effect of blockholders ownership on related party transactions in manufacturing companies. This study used 140 samples of manufacturing companies listed on the Indonesia Stock Exchange during 2017 ...
supatmi supatmi, Ericha Widawati
doaj +1 more source