[
1. Alhadab, M. (2016), “Auditor report and earnings management: Evidence from FTSE 350 companies in the UK”, Risk Governance and Control: Financial Markets & Institutions, Vol. 6 No. 4, pp. 334-344.10.22495/rgcv6i4c2art11
]Search in Google Scholar
[
2. Alvarado, N. R., de Fuentes, P., Laffarga, J. (2019), “Do auditors mitigate earnings management during economic crisis?”, Revista de Contabilidad-Spanish Accounting Review, Vol. 22 No. 1, pp. 6-20.
]Search in Google Scholar
[
3. Anis, A. (2014), “Auditors’ perceptions of audit firm rotation impact on audit quality in Egypt”, Accounting & Taxation, Vol. 6 No. 1, pp. 105-120.
]Search in Google Scholar
[
4. Bajra, U., Cadez, S. (2018), “The impact of corporate governance quality on earnings management: Evidence from European companies cross-listed in the US”, Australian Accounting Review, Vol. 28 No. 2, pp. 152-166.10.1111/auar.12176
]Search in Google Scholar
[
5. Bamahros, H. M., Wan-Hussin, W. N., Abdullah, A. (2015), “Non-audit services, audit firm tenure and earnings management in Malaysia”, Asian Academy of Management Journal of Accounting and Finance, Vol. 11 No. 1, pp. 145-168.
]Search in Google Scholar
[
6. Bradshaw, M. T., Richardson, S. A., Sloan, R. G. (2001), “Do analysts and auditors use information in accruals?”, Journal of Accounting research, Vol. 39 No. 1, pp. 45-74.10.1111/1475-679X.00003
]Search in Google Scholar
[
7. Butler, M., Leone, A. J., Willenborg, M. (2004), “An empirical analysis of auditor reporting and its association with abnormal accruals”, Journal of Accounting and Economics, Vol. 37 No. 2, pp. 139-165.10.1016/j.jacceco.2003.06.004
]Search in Google Scholar
[
8. Cerqueira, A., Pereira, C. (2013), “Financial reporting quality and information asymmetry in Europe”. In Polouček, S., Stavárek, D. (Ed.), Financial regulation and supervision in the after-crisis period, 14th International Conference on Finance and Banking, Ostrava, Czech Republic, 16-17 October 2013, Silesian University, School of Business Administration, pp. 32-51.
]Search in Google Scholar
[
9. Desender, K. A., Aguilera, R. V., Crespi, R., García-cestona, M. (2013). “When does ownership matter? Board characteristics and behaviour”, Strategic Management Journal, Vol. 34 No. 7, pp. 823-842.
]Search in Google Scholar
[
10. Enomoto, M., Kimura, F., Yamaguchi, T. (2018), “A cross-country study on the relationship between financial development and earnings management”, Journal of International Financial Management & Accounting, Vol. 29 No. 2, pp. 166-194.10.1111/jifm.12078
]Search in Google Scholar
[
11. Firth, M., Rui, O. M., Wu, X. (2011), “How do various forms of auditor rotation affect audit quality? Evidence from China”, available at https://ssrn.com/abstract=1830741 (8 February 2021).10.2139/ssrn.1830741
]Search in Google Scholar
[
12. Flores, E., Weffort, E. F. J., da Silva, A. F., Carvalho, L. N. G. (2016), “Earnings management and macroeconomic crises: Evidences from Brazil and USA capital markets”, Journal of Accounting in Emerging Economies, Vol. 6 No. 2, pp. 179-202.10.1108/JAEE-07-2013-0037
]Search in Google Scholar
[
13. Francis, J. R., Krishnan, J. (1999), “Accounting accruals and auditor reporting conservatism”, Contemporary accounting research, Vol. 16 No. 1, pp. 135-165.10.1111/j.1911-3846.1999.tb00577.x
]Search in Google Scholar
[
14. Garcia Blandon, J., Argiles Bosch, J. M., Martinez Blasco, M. (2013), “Earnings management and audit qualifications: A non-matched sample approach”, Research in Finance, Vol. 29, pp. 29-62.10.1108/S0196-3821(2013)0000029005
]Search in Google Scholar
[
15. Gates, S. K., Jordan Lowe, D., Reckers, P. M. J. (2007), “Restoring public confidence in capital markets through auditor rotation”, Managerial Auditing Journal, Vol. 22 No. 1, pp. 5-17.10.1108/02686900710715611
]Search in Google Scholar
[
16. Gounopoulos, D., Pham, H. (2018), “Financial expert CEOs and earnings management around initial public offerings, available at https://ssrn.com/abstract=3177760 (8 February 2021).10.2139/ssrn.2852601
]Search in Google Scholar
[
17. Herbohn, K., Ragunathan, V. (2008), “Auditor reporting and earnings management: Some additional evidence”, Accounting & Finance, Vol. 8 No. 4, pp. 575-601.10.1111/j.1467-629X.2007.00256.x
]Search in Google Scholar
[
18. Idris, M., Siam, Y. A., Nassar, M. (2018), “Board independence, earnings management and the moderating effect of family ownership in Jordan”, Management & Marketing. Challenges for the Knowledge Society, Vol. 13 No. 2, pp. 985-994.
]Search in Google Scholar
[
19. International Auditing and Assurance Standards Board – IAASB (2009), “The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements”, International Standard on Auditing 240.
]Search in Google Scholar
[
20. Jamal, K. (2006), “Mandatory audit of financial reporting: A failed strategy for dealing with fraud”, Available at https://ssrn.com/abstract=914156 / (8 February 2021).10.2139/ssrn.914156
]Search in Google Scholar
[
21. Johl, S., Jubb, C. A. and Houghton, K. A. (2007), “Earnings management and the audit opinion: evidence from Malaysia”, Managerial Auditing Journal, Vol. 22 No. 7, pp. 688-715.10.1108/02686900710772591
]Search in Google Scholar
[
22. Kallapur, S., Sankaraguruswamy, S., Zang, Y. (2008), “Audit Market Concentration and Audit Quality”, available at http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.628.5104&rep=rep1&type=pdf (8 February 2021).
]Search in Google Scholar
[
23. Kang, S. M., Hwang, I. T., & Hur, K. S. (2019), “Non-audit services and auditor independence depending on client performance”, Australian Accounting Review, Vol. 29 No. 3, pp. 485-501.10.1111/auar.12243
]Search in Google Scholar
[
24. Kerler, W. A., Killough, L. N. (2009), “The effects of satisfaction with a client’s management during a prior audit engagement, trust, and moral reasoning on auditors’ perceived risk of management fraud”, Journal of Business Ethics, Vol. 85 No. 2, pp. 109-136.10.1007/s10551-008-9752-x
]Search in Google Scholar
[
25. Moazedi, E., Khansalar, E. (2016), “Earnings management and audit opinion”, International Journal of Economics and Finance, Vol. 8 No. 4, pp. 113-122.10.5539/ijef.v8n4p113
]Search in Google Scholar
[
26. Official Gazette of the Republic of Croatia (2011), Criminal Code, Zagreb: Narodne Novine, d. d., 125/11, 144/12, 56/15, 61/15, 101/17, 118/18, 126/19.
]Search in Google Scholar
[
27. Omid, A. M. (2015), “Qualified audit opinion, accounting earnings management and real earnings management: Evidence from Iran”, Asian Economic and Financial Review, Vol. 5 No. 1, pp. 46-57.10.18488/journal.aefr/2015.5.1/102.1.46.57
]Search in Google Scholar
[
28. Peni, E., Vahamaa, S. (2010), “Female executives and earnings management”, Managerial Finance, Vol. 36 No. 7, pp. 629-645.10.1108/03074351011050343
]Search in Google Scholar
[
29. Rusmanto, T., Djamil, A. B., Salim, Y. (2014), “The effect of earnings management to issuance of audit qualification: Evidence from Indonesia”, Journal of Business Studies Quarterly, Vol. 6 No. 1, pp. 1-28.
]Search in Google Scholar
[
30. Ryken, K., Radich, R., Fargher, N. L. (2007), “Audit partner rotation: Evidence of changes in audit partner tenure as the result of mandatory regulation in Australia”, Current Issues in Auditing, Vol. 1 No. 1, pp. A28-A35.
]Search in Google Scholar
[
31. Saenz Gonzalez, J., Garcia-Meca, E. (2014), “Does corporate governance influence earnings management in Latin American markets?”, Journal of business ethics, Vol. 121 No. 3, pp. 419-440.10.1007/s10551-013-1700-8
]Search in Google Scholar
[
32. Silvestre, A. O., Costa, C. M., Kronbauer, C. A. (2018), “Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals”, BBR. Brazilian Business Review, Vol. 15 No. 5, pp. 410-426.10.15728/bbr.2018.15.5.1
]Search in Google Scholar
[
33. StataCorp (2013), “Stata Statistical Software: Release 13”, College Station, TX: StataCorp LP.
]Search in Google Scholar
[
34. Tsipouridou, M., Spathis, C. (2014), “Audit opinion and earnings management: Evidence from Greece”, Accounting Forum, Vol. 38 No. 1, pp. 38-54.10.1016/j.accfor.2013.09.002
]Search in Google Scholar
[
35. Yasser, Q. R., Al Mamun, A., Hook, M. (2017), “The impact of ownership structure on financial reporting quality in the east”, International Journal of Organizational Analysis, Vol. 25 No. 2, pp. 178-197.10.1108/IJOA-08-2015-0894
]Search in Google Scholar
