Internal Auditing Quality and Earnings Management: Evidence from Sultanate of Oman

Authors

  • Hind Juma Alyaarubi College of Economics, Management and Information Systems, University of Nizwa, Oman.
  • Dua Said Alkindi College of Economics, Management and Information Systems, University of Nizwa, Oman.
  • Essia Ries Ahmed, Dr. College of Economics, Management and Information Systems, University of Nizwa, Oman.

DOI:

https://doi.org/10.15282/jgi.4.2.2021.6054

Keywords:

Internal Auditing Quality, Earning Management, Oman

Abstract

The main purpose of this research is to determine the link between internal auditing quality and earnings management in Omani companies.  In this research, a sample size of 80 was designated from two sectors (Industrial, and Service) in Muscat Securities Market (MSM) in Sultanate of Oman. The secondary data collected is examined with Smart PLS 3.0. The findings of the research show a positive link between Internal audit quality and earnings management in both sectors (industrial and service). This finding indicates that the increase in audit quality will affect to enhance and improve the earning management in Omani listed firms.

Author Biographies

  • Hind Juma Alyaarubi, College of Economics, Management and Information Systems, University of Nizwa, Oman.

    Hind Juma Alyaarubi is a bachelor student in College of Economics, Management and Information Systems, University of Nizwa. The author is interested in auditing, and accounting research areas.

  • Dua Said Alkindi, College of Economics, Management and Information Systems, University of Nizwa, Oman.

    Dua Said Alkindi is a bachelor student in College of Economics, Management and Information Systems, University of Nizwa. The author is interested in auditing, and accounting research areas.

  • Essia Ries Ahmed, Dr., College of Economics, Management and Information Systems, University of Nizwa, Oman.

    Dr. Essia Ries Ahmed is currently working as an assistance of Professor in University of Nizwa.  He received his PhD from University Malaysia Perlis (UniMap), master’s degree in Accounting from Universiti Sains Malaysia (USM).  He has published articles in several Scopus Journals, proceedings and presented papers at both national and international conferences. Dr. Essia Ries Ahmed is the reviewer and member of editorial board in several journals. Email: e.ahmed@unizwa.edu.om

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Published

2021-05-17

Issue

Vol. 4 No. 2 (2021): Journal of Governance and Integrity

Section

JGI Vol. 4, Issue 2, July 2021

License

Copyright (c) 2021 Hind Juma Alyaarubi, Dua Said Alkindi, Essia Ries Ahmed, Dr.

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Alyaarubi, H. J., Alkindi, D. S., & Ahmed, E. R. (2021). Internal Auditing Quality and Earnings Management: Evidence from Sultanate of Oman. Journal of Governance and Integrity, 4(2), 115-124. https://doi.org/10.15282/jgi.4.2.2021.6054

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