The Impact of the External Auditor’s Verification Responsibility and Skills on Detecting Earnings Management Practices: Perspectives of External Auditors in Audit Firms and Offices in Yemen

This study aimed to examine the impact of the external auditor’s verification responsibility and skills on detecting earnings management practices from the perspective of external auditors at audit firms and offices in Yemen. To achieve this objective, a questionnaire was used as the data collectio...

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Hlavní autoři:	Sultan Ali Ahmed Al-Sorihi, Huda Mahmoud Muhammad Al-Somali
Médium:	Artigo
Jazyk:	Árabe
Vydáno:	University of Science and Technology, Sana'a, Yemen 2026-03-01
Edice:	مجلة جامعة العلوم والتكنولوجيا للعلوم الإدارية والإنسانية
Témata:	earnings management external auditor audit firms and companies Yemen
On-line přístup:	https://journals.ust.edu.ye/USTJMHS/article/view/208
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