Abu-Dawleh, A., Lybaert, N., Steijvers, T., & Jans, M. (2022). Board of directors and earnings management: conventional and Islamic banks. Asia-Pacific Journal of Accounting & Economics, 29(6), 1640-1656.
Agrawal, A., & Knoeber, C. R. (2001). Do some outside directors play a political role? The journal of law and Economics, 44(1), 179-198.
Ahmad, F., Bradbury, M., & Habib, A. (2022). Political connections, political uncertainty and audit fees: evidence from Pakistan. Managerial Auditing Journal, 37(2), 255-282.
Aleqab, M. M., & Ighnaim, M. M. (2021). The impact of board characteristics on earnings management. Journal of Governance and Regulation/Volume, 10(3).
Alhadab, M. M., & Al-Own, B. (2017). Earnings management and banks performance: Evidence from Europe. International Journal of Academic Research in Accounting, Finance and Management Sciences, 7(4), 134-145.
Alkebsee, R. H., Tian, G., Garefalakis, A., Koutoupis, A., & Kyriakogkonas, P. (2022). Audit committee independence and financial expertise and earnings management: evidence from China. International Journal of Business Governance and Ethics, 16(2), 176-1
AlQudah, A. M., Azzam, M. J., Aleqab, M. M., & Shakatreh, M. Z. I. (2019). The impact of board of directors characteristics on banks performance: Evidence from Jordan. Academy of Accounting and Financial Studies Journal, 23(2), 2-16.
AlQudah, A. M., Azzam, M. J., Haija, A. A. A., & AlSmadi, S. A. (2020). The role of ownership map in constraining discretionary loan loss-provisions decisions in Jordanian banks. Cogent Business & Management, 7(1), 1752604.
Alrabba, H. M., Haija, A. A. A., AlQudah, A. M., & Azzam, M. J. (2018). The mediating role of foreign ownership in the relationship between board characteristics and voluntary disclosures of Jordanian banks. Academy of Accounting and Financial Studies Jou
Alshirah, M. H., Rahman, A. A., & Mustapa, I. R. (2020). Board of directors' characteristics and corporate risk disclosure: the moderating role of family ownership. EuroMed Journal of Business, 15(2), 219-252.
Alves, S. (2023). Gender diversity on corporate boards and earnings management: Evidence for European Union listed firms. Cogent Business & Management, 10(1), 2193138.
Anh, L. H. T., & Khuong, N. V. (2022). Gender diversity and earnings management behaviours in an emerging market: a comparison between regression analysis and FSQCA. Cogent Business & Management, 9(1), 2101243.
Bansal, M. (2022). The The impact of board independence on earnings management. Journal of Accounting, Business and Management (JABM), 29(2), 1-21.
Basri, H. H., Salleh, M. F. M., Yusoff, W. S., Jotey, P., & Barzinji, Z. A. Q. (2023). Political connection and earnings management in government statutory bodies. Paper presented at the AIP Conference Proceedings.
Bliss, M. A., Gul, F. A., & Majid, A. (2011). Do political connections affect the role of independent audit committees and CEO duality? Some evidence from Malaysian audit pricing. Journal of Contemporary Accounting & Economics, 7(2), 82-98.
Brinette, S., Sonmez, F. D., & Tournus, P. S. (2023). ESG Controversies and Firm Value: Moderating Role of Board Gender Diversity and Board Independence. IEEE Transactions on Engineering Management.
Chatterjee, R., & Rakshit, D. (2023). Association between earnings management and corporate governance mechanisms: A study based on select firms in India. Global Business Review, 24(1), 152-170.
Chen, & Zhang, H. (2014). The impact of the corporate governance code on earnings management–Evidence from Chinese listed companies. European Financial Management, 20(3), 596-632.
Eleimat, D., Ebbini, M., Aryan, L., & Al-Hawary, S. (2023). The effect of big data on financial reporting quality. International Journal of Data and Network Science, 7(4), 1775-1780.
Elnahass, M., Salama, A., & Yusuf, N. (2022). Earnings management and internal governance mechanisms: The role of religiosity. Research in International Business and Finance, 59, 101565.
Fama, E. F., & Jensen, M. C. (1983). Agency problems and residual claims. The journal of law and Economics, 26(2), 327-349.
Firmansyah, A., Arham, A., Qadri, R. A., Wibowo, P., Irawan, F., Kustiani, N. A., . . . Kurniawati, L. (2022). Political connections, investment opportunity sets, tax avoidance: does corporate social responsibility disclosure in Indonesia have a role? Hel
Githaiga, P. N., Muturi Kabete, P., & Caroline Bonareri, T. (2022). Board characteristics and earnings management. Does firm size matter? Cogent Business & Management, 9(1), 2088573.
Goel, S., & Kapoor, N. (2022). Is earnings management related to board independence and gender diversity? Sector-wise evidence from India. International Journal of Disclosure and Governance, 19(4), 363-373.
Gounopoulos, D., & Pham, H. (2018). Financial expert CEOs and earnings management around initial public offerings. The International Journal of Accounting, 53(2), 102-117.
Gul, F. A., & Zhang, L. (2016). Ethnicity, politics and firm performance: Evidence from Malaysia. Pacific-Basin Finance Journal, 40, 115-129.
Gull, A. A., Nekhili, M., Nagati, H., & Chtioui, T. (2018). Beyond gender diversity: How specific attributes of female directors affect earnings management. The British Accounting Review, 50(3), 255-274.
Hair, J. F. (2009). Multivariate data analysis.
Hutchinson, M. R., Percy, M., & Erkurtoglu, L. (2008). An investigation of the association between corporate governance, earnings management and the effect of governance reforms. Accounting Research Journal, 21(3), 239-262.
Ideh, A. O., Jeroh, E., & Ebiaghan, O. F. (2021). Board structure of corporate organizations and earnings management: Does size and independence of corporate boards matter for Nigerian firms. International Journal of Financial Research, 12(1), 329-338.
Kapoor, N., & Goel, S. (2019). Do diligent independent directors restrain earnings management practices? Indian lessons for the global world. Asian Journal of Accounting Research, 4(1), 52-69.
Khuong, N. V., Abdul Rahman, A. A., Thuan, P. Q., Liem, N. T., Anh, L. H. T., Thuy, C. T. M., & Ly, H. T. N. (2022). Earnings management, board composition and earnings persistence in emerging market. Sustainability, 14(3), 1061.
Khwaja, A. I., & Mian, A. (2005). Do lenders favor politically connected firms? Rent provision in an emerging financial market. The quarterly journal of economics, 120(4), 1371-1411.
Le, Q. L., & Nguyen, H. A. (2023). The impact of board characteristics and ownership structure on earnings management: Evidence from a frontier market. Cogent Business & Management, 10(1), 2159748.
Leventis, S., & Dimitropoulos, P. (2012). The role of corporate governance in earnings management: experience from US banks. Journal of Applied Accounting Research, 13(2), 161-177.
Mangala, D., & Singla, N. (2023). Do corporate governance practices restrain earnings management in banking industry? Lessons from India. Journal of Financial Reporting and Accounting, 21(3), 526-552.
Mensah, E., & Boachie, C. (2023). Corporate governance mechanisms and earnings management: The moderating role of female directors. Cogent Business & Management, 10(1), 2167290.
Musa, A., Abdul Latif, R., & Abdul Majid, J. (2023). CEO attributes, board independence, and real earnings management: Evidence from Nigeria. Cogent Business & Management, 10(1), 2194464.
Nekhili, M., Gull, A. A., Chtioui, T., & Radhouane, I. (2020). Gender‐diverse boards and audit fees: What difference does gender quota legislation make? Journal of Business Finance & Accounting, 47(1-2), 52-99.
Ramalingegowda, S., Utke, S., & Yu, Y. (2021). Common institutional ownership and earnings management. Contemporary accounting research, 38(1), 208-241.
Saleh, I., Afifa, M. A., & Alkhawaja, A. (2023). Internal corporate governance mechanisms and earnings manipulation practices in MENA countries. Economic research-Ekonomska istraživanja, 36(2).
Sanad, Z., Shiwakoti, R., & Al-Sartawi, A. (2022). Gender diversity on corporate boards and earnings management: a review. Artificial Intelligence for Sustainable Finance and Sustainable Technology: Proceedings of ICGER 2021 1, 340-351.
Shakhatreh, m. z., & Alsmadi, S. A. (2021). Determinants of audit fees and the role of the board of directors and ownership structure: Evidence from Jordan. The Journal of Asian Finance, Economics and Business, 8(5), 627-637.
Shen, C.-H., Lin, C.-Y., & Wang, Y.-C. (2015). Do strong corporate governance firms still require political connection, and vice versa? International Review of Economics & Finance, 39, 107-120.
Umer, R., Abbas, N., Hussain, S., & Naveed, N. (2020). The gender diversity and earning management practices: evidence from Pakistan. City University Research Journal, 10(2).
Usman, M., Nwachukwu, J., & Ezeani, E. (2022). The impact of board characteristics on the extent of earnings management: conditional evidence from quantile regressions. International Journal of Accounting & Information Management, 30(5), 600-616.
Wasiuzzaman, S., & Subramaniam, V. (2023). Board gender diversity and environmental, social and governance (ESG) disclosure: Is it different for developed and developing nations? Corporate Social Responsibility and Environmental Management.
Wu, S., Li, X., Du, X., & Li, Z. (2022). The impact of ESG performance on firm value: The moderating role of ownership structure. Sustainability, 14(21), 14507.
Xie, B., Davidson III, W. N., & DaDalt, P. J. (2003). Earnings management and corporate governance: the role of the board and the audit committee. Journal of corporate finance, 9(3), 295-316.
Yami, N., Poletti-Hughes, J., & Hussainey, K. (2023). The impact of female directors on earnings management and the moderating effect of board quality: enabler or deterrent? Journal of Financial Reporting and Accounting.
Zalata, A. M., Ntim, C. G., Alsohagy, M. H., & Malagila, J. (2022). Gender diversity and earnings management: the case of female directors with financial background. Review of Quantitative Finance and Accounting, 58(1), 101-136.
Zhang, J. Z., & Yu, Y. (2016). Does board independence affect audit fees? Evidence from recent regulatory reforms. European Accounting Review, 25(4), 793-814.
Zhang, Z., & Yang, A. (2024). The Impact of Earnings Management of Listed Companies in China on Their Investment Efficiency——Based on The Adjustment Effect of The Supervision of Independent Directors. Paper presented at the Proceedings of the 4th Internat
Zhu, C., Husnain, M., Ullah, S., Khan, M. T., & Ali, W. (2022). Gender diversity and firms’ sustainable performance: moderating role of CEO duality in emerging equity market. Sustainability, 14(12), 7177.
