Khaldoon Iqtait’s scientific contributions

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Publications (2)


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Some restraints of earnings management incidence: evidence from FTSE-350
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January 2017

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141 Reads

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8 Citations

International Journal of Managerial and Financial Accounting

Khaldoon Iqtait

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Sample distribution
Descriptive statistics
Variance Inflation Factor (VIF)
Some restraints of earnings management incidence: Evidence from FTSE-350

January 2017

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67 Reads

·

3 Citations

International Journal of Managerial and Financial Accounting

This paper examines the role of audit quality and board characteristics as potential restraints of earnings management incidence. Using a UK sample of 174 companies from FTSE-350 as of January 2011, we report that audit quality plays a key role in restraining the magnitude of discretionary accruals, measured by a cross-sectional performance-matched accruals model. Moreover, the multivariate analysis reveals that board members' level of commitment and their devotion, indicated by the frequency and attendance of board meetings, have a vital role in alleviating earnings management. Nevertheless, we could not find evidence that links board independence to earnings management incidence in our sample.

Citations (2)


... the enhancement of preventing fraud financial statements, such as reduced opportunities and justifications, is attributed to the presence of quality internal audit, which include competence, independent scope, and examination implementation (Alleyne & howard, 2005). Furthermore, Alsharairi andiqtait (2017), putra et al. (2022), and lonto et al. (2023) stated successful internal auditing is a preventive measure against fraud in financial statements, particularly regarding earnings management. companies conducting internal audits effectively can identify and prevent fraud, resulting in improved financial reporting and enhanced corporate value through environmental controls (ismael & roberts, 2018). ...

Reference:

Internal auditor competence and internal control: Improving internal audit quality to prevent fraudulent financial statements
Some restraints of earnings management incidence: Evidence from FTSE-350

International Journal of Managerial and Financial Accounting

... This study will add to the research literature that examines earnings management behaviour in private companies. A majority of the literature examines earnings management behaviour only in public companies as public companies have higher levels of disclosure which leads to greater availability of data (for example, Alsharairi and Iqtait, 2017). By restricting inquiry into private companies in the UK and using a large and high quality database of private company information, this study will be able to contribute to some of the literature examining earnings management behaviour in private companies, particularly, following the implementation of UK Act of 2006. ...

Some restraints of earnings management incidence: evidence from FTSE-350

International Journal of Managerial and Financial Accounting