Earnings management and the audit opinion: evidence from Malaysia

By Shireenjit K. Johl, C. Jubb, K. Houghton. 2007

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Women directors, family ownership and earnings management in Malaysia (2016, background): “…Malaysian context omitted some important control variables that are found to affect DACC in prior studies, such as firm size, firm performance, ownership, industries, and audit quality (Abdullah and Mohd Nasir, 2004; Abdul Rahman and Mohamed Ali, 2006; Johl et al., 2007; Mohd Saleh et al., 2007).”
The influence of board independence, competency and ownership on earnings management in Malaysia (2009, methodology): “Consistent with all prior research utilizing Jones type model, we exclude finance related firms because the nature and behavior of accruals are different from other firms. This is because the industry is highly regulated and the behavior of accruals is subject to tight control and monitoring from th”
Audit quality, debt financing, and earnings management: Evidence from Jordan (2017, background): “However, in contrast, Johl, Jubb, and Houghton (2007) observed a non-significant association between industry-specialised auditor and abnormal accruals.”