Earnings management, audit quality, and cost of debt: evidence from a Central Asian economy

Purpose This study aims to examine the effects of earnings management and audit quality on cost of debt of listed companies in Kazakhstan. The study also investigates the effects of audit quality on earnings management and whether the relationship between earnings management and cost of debt is affe...

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Veröffentlicht in:	Managerial auditing journal 2019-06, Vol.34 (6), p.696-721
Hauptverfasser:	Orazalin, Nurlan, Akhmetzhanov, Rassul
Format:	Artikel
Sprache:	eng
Schlagworte:	Accountability Accounting Accounting firms Audit quality Audits Capital markets Corporate governance Credibility Earnings management Economic growth Economic reform Emerging markets Financial institutions Financial reporting Free markets Global economy International Financial Reporting Standards Investments Investors Natural resources Public companies Quality Regression analysis Regulation Statistics Stock exchanges Stock market delistings Studies Transition economies Transparency Variables
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