References
AbdulRahman, R. &Haneem, M. A. (2006). Board, audit committee, culture and earnings management: Malaysian evidence. Managerial Auditing Journal, 21(7), 783-804. Abdio?lu, N. (2019). The impact of firm specific characteristics on the relation between financial distress and capital structure decisions, Journal of Business Research-Turk, 11(2), 1057- 1067. Abbott, L. J., Daugherty, B., Parker, S., & Peters, G. F. (2015). Internal audit quality and financial reporting quality: The joint importance of independence and competence. Journal of Accounting Research, 54(1), 3–40. Abubakar, A. & Abbas, A. N. (2023). Auditor independence, auditor type and financial reporting quality of listed insurance companies in Nigeria, 1, 164- 184. Adebayo, A. O., Adeyemi, A. Z & Ajiboye, O. O. (2022). Firm structural traits and quality of financial reporting of listed non-financial firms in Nigeria. KIU Interdisciplinary Journal of Humanities and Social Sciences, 3(1), 56-72. Baboukardos, D., & Walker, M. (2021). Value relevance of accounting information under an integrated reporting approach: A research note. Journal of Accounting and Public policy, 35(4), 437-452. Barclay, M. J., & Smith, C. W. (2020). The capital structure puzzle: Another look at the evidence. Journal of Applied Corporate Finance, 17(1), 8-15. Barney, J. B. (1991). Firm resources and sustained competitive advantage. Journal of management, 17(1), 99-120. Barth, M.E., Landsman, W.R. & Lang, M.H. (2008). International Accounting Standards and Accounting Quality. Journal of Accounting Research, 46(3), 467-498. Barth, M. E., Beaver, W. H., & Landsman, W. R. (1998). Relative valuation roles of equity book value and net income as a function of financial health. Journal of Accounting and Economics, 25(1), 1-34. Callao, S. & Jarne, J. I. (2010): Have IFRS affected earnings management in the European Union? Accounting in Europe,7(2), 159-189. Cao, Y., Myers, L. A., & Omer, T. C. (2022). Does company reputation matter for financial reporting quality? Evidence from restatements. Contemporary Accounting Research, 29(3), 956–990. Cerf, R. (1961). The impact of size on the quantity and quality of corporate disclosure. The Accounting Review, 36(3), 426-434. Damodaran, A. (2012). Investment valuation: Tools and techniques for determining the value of any asset (3rd ed.). John Wiley & Sons. Dang, L. (2014). Assessing actual auditing quality: An unpublished PhD thesis.Dexel university. Darlington, R. B. & Hayes, A. F. (2017). Regression analysis and linear models; Guilford: NewYork, NY, USA. Das, R. C., Mishra, C. S., & Rajib, P. (2018). Firm-specific parameters and earnings management: A study in the Indian context. Global Business Review, 19(5), 1240– Davidson, R., J. Goodwin?Stewart, P., &Kent. V. (2005). Internal governance structures and earnings management. Accounting and Finance 45(2), 241-67. Dechow, P. M., &Dichev, I. D. (2002). The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review, 77 (Suppl.), 35–59. Echobu, J., Okika, N. P., & Mailafia, L. (2017). Determinants of financial reporting quality: Evidence from listed agriculture and natural resources firms in Nigeria. International Journal of Scientific Research in Social Sciences & Management Studies, 2(1), 66– Echobu, J., Audi, A., & Mailafia, L. (2019). Effect of corporate attributes on financial reporting quality: Application of Yoon, Kim and Woodruff model. Elbannan, M. (2020). Accounting and stock market effects of international accounting standards adoption in an emerging economy. Review of Quantitative Financial Accounting, 36(2), 207-245. El Diri, M. (2017). Introduction to earnings management. New York, NY: Springer Books. Ege, M. S. (2015). Does internal audit function quality deter management misconduct? The Accounting Review, 90(2), 495-527. Habib, A. & Hossain, M. (2013). CEO/CFO characteristics and financial reporting quality: A review. Research in Accounting Regulation, 25(1), 88-100. Handoko. D. (2016). The influence of firm characteristics on capital structure and firm value: an empirical study of Indonesia insurance companies. International Journal of Economics, Commerce and Management, United Kingdom, 1(4).32-44 Handoyo, S., Sri, M., Erlane K. Ghani, & Slamet, S. (2023). Firm characteristics, business environment, strategic orientation, and performance. Administrative Sciences, 13, 74- 87 Haniffa, R.M., and T.E. Cooke (2002). Culture, corporate governance and disclosure in Malaysian corporations. Abacus, 38,(3), 317-49. Xie, B., Davidson, W. W. & Da Dalt, P. J. (2003). Earnings management and corporate governance: The role of the board and audit committee. Journal of Corporate Finance, 9, 295-316. Xiong, H., Wu, Z., Hou, F., & Zhang, J. (2020). Which firm-specific characteristics affect the market reaction of Chinese listed companies to the COVID-19 pandemic? Emerging Markets Finance and Trade, 56(10), 2231-2242. Yang, J., & Krishnan, J. (2005). Audit committees and quarterly earnings management. International Journal of Auditing, 9, 201-219. Yoon, S. S., Kim, H. J. & Woodruff, G. (2012). On the models and estimation of discretionary Accruals, Journal of Applied Management Accounting Research,2(1),89-98 Zang, Y., Kim, J. B.; Segal, B. & Segal, D. (2013).The triangular relationship between audit committee characteristics, audit inputs, and financial reporting quality. Research Collection School Of Accountancy. Zarzeski, M. T. (1996). Evidence of voluntary disclosure of earnings information in New Zealand firms. Journal of International Financial Management & Accounting, 7(1), 25- 50. Zicke, J. & Kiy, F. (2017). The effects of accounting standards on the financial reporting properties of private firms: Evidence from the German accounting law modernization act. Business Research, 10, 215–248.
