The Impact of Audit Characteristics on Earnings Management: Evidence from Dubai Banks

Sinan Zuhair Mohammed Jameel (), Ali Malallah Al-Sendy and Kubra Muhammad Taher Hamoudi
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Sinan Zuhair Mohammed Jameel: Accounting Department, University of Mosul, Mosul 41001, Iraq
Ali Malallah Al-Sendy: Accounting Department, University of Mosul, Mosul 41001, Iraq
Kubra Muhammad Taher Hamoudi: Accounting Department, University of Mosul, Mosul 41001, Iraq

JRFM, 2024, vol. 17, issue 6, 1-15

Abstract: This study investigated the impact of audit committee characteristics on earnings management based on data collected from the annual reports of banks operating in Dubai from 2010 to 2022. The audit committee’s independence and the number of members had a statistically significant effect on earnings management. Nevertheless, auditor reputation, gender, financial expertise, time commitment, and the number of meetings insignificantly affected earnings management. The implications of this study benefit both business leaders and investors, who aim to observe the actual state of their company’s finances by strengthening the auditing process.

Keywords: auditor reputation; audit committee characteristics; earnings management; Dubai banks; panel regression (search for similar items in EconPapers)
JEL-codes: C E F2 F3 G (search for similar items in EconPapers)
Date: 2024
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