Impact of Audit Quality on Real Earnings Management: Moderating Role of Corporate Governance

2022-12-02T10:41:58+00:00

Purpose:

This study aims to examine the effectiveness of audit quality in restricting earnings management in the presence of country’s governance system.

Methodology:

The data was collected from 195 Pakistani-based and 150 UK based non-financial companies. The sampling period is ten years from 2010 to 2019. To test the hypotheses, the Generalized Method of Moments was applied.

Findings:

The results showed that firms switch from accrual earnings management to real earnings management in developed economies which are characterized by strong governance mechanism. Moreover, the negative association between governance mechanism and earnings management is increased in the presence of Big-4 auditor.

Conclusion:

It is concluded that audit quality restricts the firms to use real earnings management especially in those countries where governance mechanism is strong.

Organizational Productivity: A Critical Analysis of the Impact of Employee Motivation

2022-11-29T14:01:52+00:00

Purpose:

The main objective of this research was to examine the importance of training and development in the workplace.

Methodology:

Several dimensions of employee performance were analyzed, including productivity, job satisfaction, employee satisfaction, employee commitment, and decision-making. An adopted five Likert scale questionnaire was adopted for the online data collection from 100 respondents from the telecommunication industry. Convenience sampling was used for sampling and the

PLS-SEM was the main technique for data analysis using smart PLS software.

Findings:

The results suggest that organizational performance and employee performance in the telecommunication sector in Pakistan increase if there is a significant relationship between employees and decision-making. Similarly, employees with a high level of job satisfaction and affective commitment will ultimately have a higher potential for productivity and career satisfaction.

Conclusions:

The study concluded that employee performance improves as teamwork increases. Teamwork within the company is very valuable; it directly affects the performance of employees. When an employee gets enough teamwork possibilities, his performance will automatically develop.

Reviews of Management Sciences

Impact of Audit Quality on Real Earnings Management: Moderating Role of Corporate Governance

Organizational Productivity: A Critical Analysis of the Impact of Employee Motivation