Auditor Tenure, CEO Compensation and Earnings Management: Evidence from Jordan
-The purpose of this study is to examines the impacts of auditor tenure on earnings management and if the CEO remuneration moderates this relationship. The sample includes all firms listed on the Amman Stock Exchange from 2015 to 2019 with the exclusion of the financial sector. The fixed-effect mode...
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World Scientific and Engineering Academy and Society
2024
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| author | Alshare H.F. Kadir M.R.B.A. Kamarudin K.A. Hassan H.B. |
| author2 | 57924557500 |
| author_facet | 57924557500 Alshare H.F. Kadir M.R.B.A. Kamarudin K.A. Hassan H.B. |
| author_sort | Alshare H.F. |
| building | UNITEN Library |
| collection | Institutional Repository |
| content_provider | Universiti Tenaga Nasional |
| content_source | UNITEN Institutional Repository |
| continent | Asia |
| country | Malaysia |
| description | -The purpose of this study is to examines the impacts of auditor tenure on earnings management and if the CEO remuneration moderates this relationship. The sample includes all firms listed on the Amman Stock Exchange from 2015 to 2019 with the exclusion of the financial sector. The fixed-effect model, robustness testing to ensure data integrity and alternative measurements to ensure reliable results were used in this study. After examining the auditor tenure in this study, the study found that there is a negative and significant association with earnings management. In additional, this study showed that the combined influence of CEO compensation and auditor tenure had a negative and significant impact on earnings management. In order to reduce earnings management by decreasing opportunistic behavior and conflicts of interest, this study emphasizes the importance of high CEO compensation and auditor tenure, which is advantageous to investors, shareholders, political, and stakeholders in Jordanian firms as well as auditing firms. � 2023, World Scientific and Engineering Academy and Society. All rights reserved. |
| format | Article |
| id | my.uniten.dspace-34703 |
| institution | Universiti Tenaga Nasional |
| publishDate | 2024 |
| publisher | World Scientific and Engineering Academy and Society |
| record_format | dspace |
| spelling | my.uniten.dspace-347032024-10-14T11:21:53Z Auditor Tenure, CEO Compensation and Earnings Management: Evidence from Jordan Alshare H.F. Kadir M.R.B.A. Kamarudin K.A. Hassan H.B. 57924557500 36245097200 55889291800 56967582700 Auditor tenure CEO compensation Earnings management -The purpose of this study is to examines the impacts of auditor tenure on earnings management and if the CEO remuneration moderates this relationship. The sample includes all firms listed on the Amman Stock Exchange from 2015 to 2019 with the exclusion of the financial sector. The fixed-effect model, robustness testing to ensure data integrity and alternative measurements to ensure reliable results were used in this study. After examining the auditor tenure in this study, the study found that there is a negative and significant association with earnings management. In additional, this study showed that the combined influence of CEO compensation and auditor tenure had a negative and significant impact on earnings management. In order to reduce earnings management by decreasing opportunistic behavior and conflicts of interest, this study emphasizes the importance of high CEO compensation and auditor tenure, which is advantageous to investors, shareholders, political, and stakeholders in Jordanian firms as well as auditing firms. � 2023, World Scientific and Engineering Academy and Society. All rights reserved. Final 2024-10-14T03:21:53Z 2024-10-14T03:21:53Z 2023 Article 10.37394/23207.2023.20.17 2-s2.0-85139629219 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85139629219&doi=10.37394%2f23207.2023.20.17&partnerID=40&md5=6474a97e8ac2a345acd06ce23a7fee93 https://irepository.uniten.edu.my/handle/123456789/34703 20 17 172 180 World Scientific and Engineering Academy and Society Scopus |
| spellingShingle | Auditor tenure CEO compensation Earnings management Alshare H.F. Kadir M.R.B.A. Kamarudin K.A. Hassan H.B. Auditor Tenure, CEO Compensation and Earnings Management: Evidence from Jordan |
| title | Auditor Tenure, CEO Compensation and Earnings Management: Evidence from Jordan |
| title_full | Auditor Tenure, CEO Compensation and Earnings Management: Evidence from Jordan |
| title_fullStr | Auditor Tenure, CEO Compensation and Earnings Management: Evidence from Jordan |
| title_full_unstemmed | Auditor Tenure, CEO Compensation and Earnings Management: Evidence from Jordan |
| title_short | Auditor Tenure, CEO Compensation and Earnings Management: Evidence from Jordan |
| title_sort | auditor tenure, ceo compensation and earnings management: evidence from jordan |
| topic | Auditor tenure CEO compensation Earnings management |
| url_provider | http://dspace.uniten.edu.my/ |