Journal Articles on Accounting and Finance from International Journal of Finance and Accounting

RUNNING HEAD: BUSINESS MANAGEMENT PROJECT
Journal articles

Business management project 1
Contents
Introduction................................................................................................................................2
Articles.......................................................................................................................................2
Article 1..................................................................................................................................2
Article 2..................................................................................................................................5
Article 3..................................................................................................................................8
Conclusion................................................................................................................................10
References................................................................................................................................11

Business management project 2
Introduction
This report details three articles written on the subject accounting, taken from an academic
journal of accounting and finance. A summarized view of each article is presented in the
report and each one has quantitative and qualitative approach and a literature review
respectively. The aim, objectives, methodology and finding of each article is explained in the
report followed by a general conclusion. For this purpose, an international journal is been
chosen and the articles are taken from there.
International Journal of Finance and Accounting
It is a journal which publishes empirical research conducted on Accounting and Finance
theories and continuously contributes to such practices. It publishes various articles and
research paper of high quality made in finance and accounting areas. All the empirical
methods and approach such as quantitative, qualitative, laboratory and various combination
methods are used in such articles. Following are three articles taken from this journal that
include a literature review, quantitative and qualitative approaches.
Articles
Article 1
Impact of Corporate Governance and External Audit on Earning Management.
Evidence from the Financial Sector of United Arabs of Emirates (UAE).
This article uses quantitative approach to analyse the data collected for measuring the impact
of CG and EA on Earnings Management in financial sector of UAE.
Aim
The primary aim of the research was to maximize the organization’s wealth by improving the
capacity of generating income.

Business management project 3
Objective
The objective is to investigate the impact of corporate administration by Corporate
Governance and external monitoring on the earning management in UAE. The research was
conducted to know about the fact that whether these two factors compels earning
management hones in UAE or not (El Bodan, Aga and Alrub, 2017).
Question
Following research question is studied by this article:
Whether the administration of Corporate Governance and external audit monitoring impact or
influence the EA in financial institutions of UAE?
Methodology
A statistical methodology is been used in order to develop a hypothetical association between
each element of Corporate Governance and External Audit on the variables of Earning
Management. A quantitative approach is been used in this article to investigate the impact of
CG’s framework and strict rules and regulations of external audit on the functions of EA.
Sets of independent companies listed on ADX are been used along with the discretionary
accruals. A deep data analysis is been done for the above events to find the earning
management (El Bodan, Aga and Alrub, 2017).
In the research, variables are examined using generalized linear models (GLM) and samples
are taken as the firms listed on Dubai Financial Market, Abu Dhabi Securities Market and
Central Bank of UAE. Selection of the firms was depend on the secondary data available and
presented in their annual reports. The sample size of the study was limited to fifty firms.
Furthermore, to study the relation between proposed variables, additional data was extracted
from the official website of each selected company. The other method used for selecting the