Internal Auditing Quality and Earnings Management: Evidence from Sultanate of Oman
Keywords:Internal Auditing Quality, Earning Management, Oman
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.
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Copyright (c) 2021 Hind Juma Alyaarubi, Dua Said Alkindi, Essia Ries Ahmed, Dr.
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