IMPACT OF AUDIT QUALITY ON EARNING MANAGEMENT: A CASE OF CEMENT INDUSTRY
Keywords:
Audit quality, auditor tenure, earnings management, corporate governanceAbstract
The present study aimed to investigate the impact of audit quality (i.e., firm size, auditor tenure, audit committee financial expertise, and client importance) on earnings management in the cement industry firms listed on the Pakistan Stock Exchange. A quantitative and descriptive research design was employed in this study. The population for the study comprised of firms in the cement industry sector listed on the Pakistan Stock Exchange. A total of 14 firms were selected using a convenient sampling technique. Data for the study was collected from 2005 to 2019, covering a 15-year period. The study's findings suggest that organizations should ensure that their auditors possess expertise in the industry they are auditing. This, when combined with the audit committee members' accounting and financial experience, can mitigate earnings management, especially in complex business environments.
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