"The Impact of Quality of Audit on Earning Management"

Abstract

The relationship between the (AQ) and (EM) has been the subject of numerous studies during the past decade. Where the global financial markets witnessed several financial scandals of the major international companies, such as "Enron" in 2001 and "World.com" in 2002. The is due to several reasons, the most notably the manipulation of the financial statement of these corporations, which led to questioning of many interested parties regarding the ability of the auditors to detect such manipulations. Therefore, there is an urgent need to provide high (AQ) services capable to detecting such errors. The purpose of this paper is attempting to wading into previous studies that focused on the (AQ) on (EM) by reviewing 10 relevant scientific articles in both developed and emerged economics. This paper will also discuss some of the proxies that is used to measure the (AQ) and (EM) as well as presented the main findings and suggested the future research related.