Auditing, Earnings Management, Governance

Auditing, Earnings Management, Governance is a research topic within Accounting. Science Explorer counts 45k research works in it since 1950. 10.0% of them reached the world's top 10% most cited for their field and year.

This cluster of papers focuses on financial reporting, earnings management, audit committee characteristics, accounting quality, corporate governance, and the impact of information asymmetry. It also explores the implications of International Financial Reporting Standards (IFRS) adoption and the role of analyst forecasts and disclosure practices in the context of financial reporting.

• Earnings Management
• Financial Reporting
• Audit Committee
• Accounting Quality
• Corporate Governance
• Accruals Quality
• Information Asymmetry
• International Financial Reporting Standards
• Analyst Forecasts
• Disclosure Practices