{"id":"https://openalex.org/W2591031281","doi":"https://doi.org/10.1108/ijaim-05-2016-0059","title":"The role of audit quality and culture influence on earnings management in companies with excessive free cash flow","display_name":"The role of audit quality and culture influence on earnings management in companies with excessive free cash flow","publication_year":2017,"publication_date":"2017-02-22","ids":{"openalex":"https://openalex.org/W2591031281","doi":"https://doi.org/10.1108/ijaim-05-2016-0059","mag":"2591031281"},"language":"en","primary_location":{"id":"doi:10.1108/ijaim-05-2016-0059","doi":"https://doi.org/10.1108/ijaim-05-2016-0059","is_oa":false,"landing_page_url":"https://doi.org/10.1108/ijaim-05-2016-0059","pdf_url":null,"source":{"id":"https://openalex.org/S86375777","display_name":"International Journal of Accounting and Information Management","issn_l":"1758-9037","issn":["1758-9037","1834-7649"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting & Information Management","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5041055553","display_name":"Emita Wahyu Astami","orcid":"https://orcid.org/0000-0002-4161-7360","observed_orcids":["https://orcid.org/0000-0002-4161-7360"]},"institutions":[{"id":"https://openalex.org/I4210147600","display_name":"Universitas Teknologi Yogyakarta","ror":"https://ror.org/04jbp8w50","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210147600"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Emita W. Astami","raw_affiliation_strings":["Universitas Teknologi Yogyakarta, Sleman, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Teknologi Yogyakarta, Sleman, Indonesia","institution_ids":["https://openalex.org/I4210147600"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5045741810","display_name":"Rusmin Rusmin","orcid":"https://orcid.org/0000-0003-3961-1047","observed_orcids":["https://orcid.org/0000-0003-3961-1047"]},"institutions":[{"id":"https://openalex.org/I4210147600","display_name":"Universitas Teknologi Yogyakarta","ror":"https://ror.org/04jbp8w50","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210147600"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Rusmin Rusmin","raw_affiliation_strings":["Universitas Teknologi Yogyakarta, Sleman, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Teknologi Yogyakarta, Sleman, Indonesia","institution_ids":["https://openalex.org/I4210147600"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5011685975","display_name":"Bambang Hartadi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210147600","display_name":"Universitas Teknologi Yogyakarta","ror":"https://ror.org/04jbp8w50","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210147600"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Bambang Hartadi","raw_affiliation_strings":["Universitas Teknologi Yogyakarta, Sleman, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Teknologi Yogyakarta, Sleman, Indonesia","institution_ids":["https://openalex.org/I4210147600"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5032340266","display_name":"John Philip Evans","orcid":"https://orcid.org/0000-0002-6314-2407","observed_orcids":["https://orcid.org/0000-0002-6314-2407","https://orcid.org/0000-0002-1351-0953","https://orcid.org/0000-0002-4034-4081","https://orcid.org/0000-0002-7764-7019"]},"institutions":[{"id":"https://openalex.org/I205640436","display_name":"Curtin University","ror":"https://ror.org/02n415q13","country_code":"AU","type":"education","lineage":["https://openalex.org/I205640436"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"John Evans","raw_affiliation_strings":["Curtin University, Perth, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Curtin University, Perth, Australia","institution_ids":["https://openalex.org/I205640436"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":15.9485,"has_fulltext":false,"cited_by_count":46,"citation_normalized_percentile":{"value":0.98712365,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"25","issue":"1","first_page":"21","last_page":"42"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.9800000190734863},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.9570000171661377},{"id":"https://openalex.org/keywords/national-culture","display_name":"national culture","score":0.8569999933242798},{"id":"https://openalex.org/keywords/principal-agent-problem","display_name":"principal-agent problem","score":0.7839999794960022},{"id":"https://openalex.org/keywords/discretionary-accruals","display_name":"discretionary accruals","score":0.9350000023841858},{"id":"https://openalex.org/keywords/external-monitoring","display_name":"external monitoring","score":0.531000018119812},{"id":"https://openalex.org/keywords/accounting-discretion","display_name":"accounting discretion","score":0.6819999814033508},{"id":"https://openalex.org/keywords/cross-national-comparison","display_name":"cross-national comparison","score":0.6589999794960022}],"concepts":[{"id":"https://openalex.org/C2780334105","wikidata":"https://www.wikidata.org/wiki/Q9297784","display_name":"Free cash flow","level":3,"score":0.8095917701721191},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7350763082504272},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6294214129447937},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.61435467004776},{"id":"https://openalex.org/C166819830","wikidata":"https://www.wikidata.org/wiki/Q2025903","display_name":"Operating cash flow","level":3,"score":0.5699335336685181},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.5553617477416992},{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.5450026392936707},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.52522873878479},{"id":"https://openalex.org/C2776218570","wikidata":"https://www.wikidata.org/wiki/Q5326947","display_name":"Earnings quality","level":4,"score":0.48712989687919617},{"id":"https://openalex.org/C97366136","wikidata":"https://www.wikidata.org/wiki/Q460184","display_name":"Cash flow statement","level":3,"score":0.4412819445133209},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.4371853768825531},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.43191877007484436},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.41887983679771423},{"id":"https://openalex.org/C76087492","wikidata":"https://www.wikidata.org/wiki/Q1047352","display_name":"Cash management","level":3,"score":0.41592714190483093},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.4112420380115509},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.3072350025177002},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.295642614364624},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.254963219165802},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.2486535608768463},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.23989617824554443}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1108/ijaim-05-2016-0059","doi":"https://doi.org/10.1108/ijaim-05-2016-0059","is_oa":false,"landing_page_url":"https://doi.org/10.1108/ijaim-05-2016-0059","pdf_url":null,"source":{"id":"https://openalex.org/S86375777","display_name":"International Journal of Accounting and Information Management","issn_l":"1758-9037","issn":["1758-9037","1834-7649"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting & Information Management","raw_type":"journal-article"},{"id":"pmh:oai:espace.curtin.edu.au:20.500.11937/50567","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/20.500.11937/50567","pdf_url":null,"source":{"id":"https://openalex.org/S4306401790","display_name":"eSpace (Curtin University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I205640436","host_organization_name":"Curtin University","host_organization_lineage":["https://openalex.org/I205640436"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Journal Article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Partnerships for the goals","score":0.47999998927116394,"id":"https://metadata.un.org/sdg/17"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":67,"referenced_works":["https://openalex.org/W168658122","https://openalex.org/W563509375","https://openalex.org/W1582646780","https://openalex.org/W1594015780","https://openalex.org/W1843858503","https://openalex.org/W1913460480","https://openalex.org/W1939666119","https://openalex.org/W1965796562","https://openalex.org/W1975241425","https://openalex.org/W1976590336","https://openalex.org/W1976998999","https://openalex.org/W1986019423","https://openalex.org/W1986187321","https://openalex.org/W1987859540","https://openalex.org/W1990317644","https://openalex.org/W1997915112","https://openalex.org/W2000691401","https://openalex.org/W2002436148","https://openalex.org/W2021907516","https://openalex.org/W2026858524","https://openalex.org/W2027954738","https://openalex.org/W2030795990","https://openalex.org/W2031410809","https://openalex.org/W2033928080","https://openalex.org/W2033955145","https://openalex.org/W2040125617","https://openalex.org/W2042790919","https://openalex.org/W2044570842","https://openalex.org/W2046520809","https://openalex.org/W2048517513","https://openalex.org/W2056441906","https://openalex.org/W2060315039","https://openalex.org/W2064964920","https://openalex.org/W2067407356","https://openalex.org/W2071267700","https://openalex.org/W2071700255","https://openalex.org/W2072939691","https://openalex.org/W2093611241","https://openalex.org/W2113430743","https://openalex.org/W2115144549","https://openalex.org/W2117897257","https://openalex.org/W2131381198","https://openalex.org/W2140918013","https://openalex.org/W2145788913","https://openalex.org/W2155945386","https://openalex.org/W2160860931","https://openalex.org/W2168323597","https://openalex.org/W2181393689","https://openalex.org/W2219944243","https://openalex.org/W2256729371","https://openalex.org/W2258949817","https://openalex.org/W2269860695","https://openalex.org/W2300433089","https://openalex.org/W3121131820","https://openalex.org/W3121230084","https://openalex.org/W3121861364","https://openalex.org/W3121951548","https://openalex.org/W3122286732","https://openalex.org/W3122489987","https://openalex.org/W3122669208","https://openalex.org/W3122956016","https://openalex.org/W3123752264","https://openalex.org/W3124170598","https://openalex.org/W3124302192","https://openalex.org/W3125629515","https://openalex.org/W3125751660","https://openalex.org/W3125790360"],"related_works":["https://openalex.org/W7111233669","https://openalex.org/W7108097495","https://openalex.org/W2725057792","https://openalex.org/W2884969279","https://openalex.org/W2992934871","https://openalex.org/W1498089717","https://openalex.org/W2000691401","https://openalex.org/W2891740069","https://openalex.org/W4412463554","https://openalex.org/W4250779711"],"abstract_inverted_index":{"Purpose":[0],"The":[1,91,123],"purpose":[2],"of":[3,11,47,100,105,137,154,183,225,273,300],"this":[4,89,128],"paper":[5,129],"is":[6,66],"to":[7,96,161,209],"examine":[8,97,248],"the":[9,45,57,69,83,98,103,112,117,133,151,155,181,204,207,223,271,294,298],"effect":[10],"culture":[12,275],"and":[13,111,157,180,202,243,259,292,297],"audit":[14],"quality":[15],"on":[16,24,256,270,276,282],"managers\u2019":[17],"decisions":[18,145],"regarding":[19],"accounting":[20,159],"accruals.":[21],"It":[22],"focuses":[23,281],"companies":[25,33,78,118,138,172,283],"experiencing":[26,286],"excessive":[27,120,140,288],"free":[28,63,289],"cash":[29,64,290],"flow,":[30],"as":[31,50],"these":[32,171],"have":[34,173,254],"been":[35,174],"associated":[36,175],"with":[37,119,139,176,287],"an":[38,177],"agency":[39,178],"problem.":[40],"Design/methodology/approach":[41],"This":[42,165,279],"study":[43,166,269,280],"measures":[44],"magnitude":[46],"discretionary":[48],"accruals":[49],"a":[51,188,211,267],"proxy":[52],"for":[53,132],"earnings":[54,113,251,277],"management":[55,114,252],"using":[56],"cross-sectional":[58],"modified":[59],"Jones":[60],"model.":[61],"Excessive":[62],"flow":[65,291],"scrutinized":[67],"by":[68,72,108,228,303],"method":[70],"used":[71,95],"Chung":[73],"et":[74,240,245,263],"al.":[75,264],"(2005).":[76],"Listed":[77],"in":[79,82,88,116,127,150,187,194,307,310],"nine":[80],"countries":[81,285,309],"Asia-Pacific":[84],"region":[85],"are":[86,94,147,231],"represented":[87],"study.":[90],"statistical":[92],"analyses":[93],"influence":[99],"cultural":[101,191,214,295],"aspect,":[102],"role":[104,182,224],"external":[106,184,226,301],"monitoring":[107,227,302],"high-quality":[109,229,304],"auditors":[110,305],"practice":[115],"free-cash-flow.":[121],"Findings":[122],"empirical":[124,168],"results":[125],"presented":[126],"provide":[130,206],"support":[131],"proposition":[134],"that":[135,146,170],"managers":[136],"free-cash-flow":[141],"will":[142],"make":[143],"investment":[144],"not":[148],"always":[149],"best":[152],"interest":[153],"shareholders":[156],"use":[158],"discretion":[160],"increase":[162],"reported":[163],"earnings.":[164],"provides":[167],"evidence":[169],"problem":[179],"auditor":[185],"persists":[186],"setting,":[189,212],"where":[190,213],"differences":[192,215],"prevail":[193],"across":[195,234,284],"countries.":[196,235],"Practical":[197],"implications":[198],"In":[199],"cross-border":[200],"trade":[201],"investment,":[203],"findings":[205],"opportunity":[208],"exploit":[210],"prevail,":[216],"whereas":[217],"other":[218],"potentially":[219],"influential":[220],"variables,":[221],"including":[222],"auditors,":[230],"relatively":[232],"constant":[233],"Originality/value":[236],"Previous":[237],"studies":[238],"(Leuz":[239],"al.,":[241,246],"2003;":[242],"Enomoto":[244],"2015)":[247],"factors":[249],"influencing":[250],"internationally":[253],"concentrated":[255],"legal":[257],"institutions":[258],"investor":[260],"protection.":[261],"Han":[262],"(2010)":[265],"completed":[266],"cross-country":[268],"effects":[272],"national":[274],"management.":[278],"examines":[293],"aspect":[296],"effectiveness":[299],"operating":[306],"different":[308],"mitigating":[311],"managerial":[312],"opportunism.":[313]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":8},{"year":2020,"cited_by_count":8},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":6}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2017-03-03T00:00:00"}