Audited quarterly accounts and earnings response coefficients
The production of quarterly accounts has become a mandatory requirement for listed companies in many countries. However, these accounts are not required to be audited in many jurisdictions, which expose these accounts to the risk of errors and manipulations. The purpose of this study is to examine...
| Main Authors: | Malik, Mazrah, Fauzi Saidin, Saidatunur, Osman, Mohammad Noor Hisham |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
De La Salle University Publishing House
2016
|
| Online Access: | http://psasir.upm.edu.my/id/eprint/55174/ http://psasir.upm.edu.my/id/eprint/55174/1/Audited%20quarterly%20accounts%20and%20earnings%20response%20coefficients.pdf |
Similar Items
Quality of quarterly accounts : evidence of earnings deviation within audited accounts.
by: Malik@Malek, Mazrah, et al.
Published: (2013)
by: Malik@Malek, Mazrah, et al.
Published: (2013)
Quarterly Reports Quality: Evidence From Earnings Deviation Between Audited Annual Financial Statements And Cumulative Quarterly Reports.
by: Saidin, Saidatunur Fauzi
Published: (2017)
by: Saidin, Saidatunur Fauzi
Published: (2017)
Investors’ response on the deviation between quarterly and annual earnings
by: Fauzi Saidin, Saidatunur, et al.
Published: (2017)
by: Fauzi Saidin, Saidatunur, et al.
Published: (2017)
Earnings deviation of interim and annual accounts: pre and post-MASB 26
by: Fauzi Saidin, Saidatunur, et al.
Published: (2022)
by: Fauzi Saidin, Saidatunur, et al.
Published: (2022)
Audit Committee Characteristics And Quality Of Unaudited
Financial Accounts
by: Saidin, Saidatunur Fauzi
Published: (2007)
by: Saidin, Saidatunur Fauzi
Published: (2007)
Investors’ response on the deviation between quarterly and annual earnings
by: Saidin, Saidatunur Fauzi, et al.
Published: (2017)
by: Saidin, Saidatunur Fauzi, et al.
Published: (2017)
Audit Committee Characteristics And Quality Of Unaudited Financial Accounts [HF5667.15. S132 2007 f rb].
by: Saidin, Saidatunur Fauzi
Published: (2007)
by: Saidin, Saidatunur Fauzi
Published: (2007)
Accounting earnings response coefficient: an extension to banking shares in Asia Pacific countries
by: Syed Mohamed, Mohamed Ariff, et al.
Published: (2011)
by: Syed Mohamed, Mohamed Ariff, et al.
Published: (2011)
Auditor switching and investors’ reliance on earnings: Evidence from Bursa Malaysia
by: Malek, Mazrah, et al.
Published: (2014)
by: Malek, Mazrah, et al.
Published: (2014)
Earning response coefficients of firms in merger and acquisition.
by: Cheng, Fan Fah, et al.
Published: (2012)
by: Cheng, Fan Fah, et al.
Published: (2012)
The practice of director-auditor link in Malaysia : an issue of auditor's independence.
by: Malik @ Malek, Mazrah, et al.
Published: (2012)
by: Malik @ Malek, Mazrah, et al.
Published: (2012)
Key Audit Matters and earnings management practice pre and during COVID-19: evidence from Jordan
by: Alshdaifat, Sajead Mowafaq, et al.
Published: (2025)
by: Alshdaifat, Sajead Mowafaq, et al.
Published: (2025)
Earnings response coefficient: applying individual and portfolio methods
by: Al-Baidhani, Ahmed Mohsen, et al.
Published: (2017)
by: Al-Baidhani, Ahmed Mohsen, et al.
Published: (2017)
Director-auditor link and audit quality: the simultaneous effect of auditor-director attachment on audit fees, non-audit services and audit opinion
by: Malik@Malek, Mazrah
Published: (2012)
by: Malik@Malek, Mazrah
Published: (2012)
The impact of interlocking directorates on corporate performance of Bursa Malaysia listed companies
by: Saidin, Norhaniza, et al.
Published: (2013)
by: Saidin, Norhaniza, et al.
Published: (2013)
Earning response coefficients and the financial risks of China commercial banks
by: Cheng, Fan Fah, et al.
Published: (2010)
by: Cheng, Fan Fah, et al.
Published: (2010)
Relationship between Earnings Response Coefficient of insurance firms and exgrowth opportunities, earned premium incomes and commissions in Malaysia
by: Cheng, Fan Fah, et al.
Published: (2014)
by: Cheng, Fan Fah, et al.
Published: (2014)
Earnings response coefficient of banking shares: a multi-country study with control for risk
by: Syed Mohamed, Mohamed Ariff, et al.
Published: (2013)
by: Syed Mohamed, Mohamed Ariff, et al.
Published: (2013)
Earnings response coefficients of OECD banks: tests extended to include bank risk factors
by: Syed Mohamed, Mohamed Ariff, et al.
Published: (2013)
by: Syed Mohamed, Mohamed Ariff, et al.
Published: (2013)
Audit committee and the amendments of quarterly financial reports among Malaysian companies
by: Ku Nor Izah Ku Ismail,, et al.
Published: (2011)
by: Ku Nor Izah Ku Ismail,, et al.
Published: (2011)
Organizational complexity and audit report lag in GCC economies: the moderating role of audit quality
by: Khan, Faisal, et al.
Published: (2023)
by: Khan, Faisal, et al.
Published: (2023)
Directors' tenure and their independence: capital market perspective
by: Malik @ Malek, Mazrah, et al.
Published: (2016)
by: Malik @ Malek, Mazrah, et al.
Published: (2016)
English proficiency among business students and its impact on academic performance
by: Malik, Saeidah, et al.
Published: (2022)
by: Malik, Saeidah, et al.
Published: (2022)
Insight of ISA 701: Key Audit Matter disclosure in extended audit report?
by: Alshdaifat, Sajead Mowafaq, et al.
Published: (2024)
by: Alshdaifat, Sajead Mowafaq, et al.
Published: (2024)
Director-auditor link and audit quality.
by: Malik @ Malek, Mazrah, et al.
Published: (2012)
by: Malik @ Malek, Mazrah, et al.
Published: (2012)
The Effect of Audit Fee and Audit Firm Size on Earnings Management
by: GAO, HANJI
Published: (2017)
by: GAO, HANJI
Published: (2017)
Audit committee experts and earnings quality
by: Nelson, Sherliza Puat, et al.
Published: (2013)
by: Nelson, Sherliza Puat, et al.
Published: (2013)
Earnings Management and Audit Quality in China
by: ZHENG, JING
Published: (2017)
by: ZHENG, JING
Published: (2017)
Director's age diversity and firm performance: A new perspective
by: Malek, Mazrah, et al.
Published: (2021)
by: Malek, Mazrah, et al.
Published: (2021)
The direct relationship between earnings management and cost of capital in Jordan’s companies
by: Saidin, Saidatunur Fauzi, et al.
Published: (2024)
by: Saidin, Saidatunur Fauzi, et al.
Published: (2024)
Non-audit Services, Audit Firm Tenure And
Earnings Management In Malaysia
by: Bamahros, Hasan Mohammed, et al.
Published: (2015)
by: Bamahros, Hasan Mohammed, et al.
Published: (2015)
Explore the association between non-audit services and earnings management and the association between firms characteristics and accounting quality
by: liu, hang
Published: (2012)
by: liu, hang
Published: (2012)
The effect of director-auditor link on non-audit services fee.
by: Malik@Malek, Mazrah, et al.
Published: (2012)
by: Malik@Malek, Mazrah, et al.
Published: (2012)
The effect of director-auditor link on non-audit services fee
by: Malik @ Malek, Mazrah, et al.
Published: (2013)
by: Malik @ Malek, Mazrah, et al.
Published: (2013)
Board of Directors, Audit Committee, and Earnings Management
by: LIU, Tong
Published: (2017)
by: LIU, Tong
Published: (2017)
Board Characteristics, Audit Committees and Earnings quality
by: Jiao, Xuelin
Published: (2017)
by: Jiao, Xuelin
Published: (2017)
The Impacts of Audit Committee Characteristics on Earnings Quality
by: Ren, Ruonan
Published: (2022)
by: Ren, Ruonan
Published: (2022)
Earnings Conservatism and Audit Committee Financial Expertise
by: Sultana, Nigar, et al.
Published: (2013)
by: Sultana, Nigar, et al.
Published: (2013)
Earnings conservatism and audit committee financial expertise
by: Sultana, Nigar, et al.
Published: (2012)
by: Sultana, Nigar, et al.
Published: (2012)
Earnings conservatism and audit committee financial expertise
by: Sultana, Nigar, et al.
Published: (2015)
by: Sultana, Nigar, et al.
Published: (2015)
Similar Items
-
Quality of quarterly accounts : evidence of earnings deviation within audited accounts.
by: Malik@Malek, Mazrah, et al.
Published: (2013) -
Quarterly Reports Quality: Evidence From Earnings Deviation Between Audited Annual Financial Statements And Cumulative Quarterly Reports.
by: Saidin, Saidatunur Fauzi
Published: (2017) -
Investors’ response on the deviation between quarterly and annual earnings
by: Fauzi Saidin, Saidatunur, et al.
Published: (2017) -
Earnings deviation of interim and annual accounts: pre and post-MASB 26
by: Fauzi Saidin, Saidatunur, et al.
Published: (2022) -
Audit Committee Characteristics And Quality Of Unaudited
Financial Accounts
by: Saidin, Saidatunur Fauzi
Published: (2007)