Title: Does XBRL mediate the relationship between corporate governance quality and earnings management? Evidence from Jordan

Authors: Mohammad Naser Hamdan; Safaa Alsmadi; Zaid Jaradat

Addresses: Department of Accounting, School of Business, Al al-Bayt University, Mafraq 25113, P.O. Box 130040, Jordan ' Department of Accounting, Economics and Administrative Sciences, Yarmouk University, Irbid 21163, Jordan ' Department of Accounting, School of Business, Al al-Bayt University, Mafraq 25113, P.O. Box 130040, Jordan

Abstract: The impact of XBRL usage on the relationship between corporate governance quality and earning management practices was examined in this study. A questionnaire was prepared and used to gather data from 143 ASE-listed companies that cooperated in receiving the study instrument. The results show a negative linkage between board of directors and audit committee characteristics, and earnings management. Thus, board of directors and audit committee could effectively curtail earnings management practices. Further, XBRL usage does not mediate the relationship between audit committee and board of directors, and earnings management. As a result, appropriate infrastructure should be provided to XBRL providers, while training should be provided to XBRL users, to assure effective XBRL implementation.

Keywords: XBRL; earnings management; audit committee; board of directors; agency theory.

DOI: 10.1504/IJPQM.2024.139157

International Journal of Productivity and Quality Management, 2024 Vol.42 No.2, pp.234 - 252

Received: 09 May 2022
Accepted: 07 Jul 2022
Published online: 24 Jun 2024 *

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