List of Articles earnings management Open Access Article Abstract Page Full-Text 1 - Comparing Earnings Management in Germany and the USA Taufiq Arifin Indra Kusuma Open Access Article Abstract Page Full-Text 2 - Activating the Role of Audit Committees and Boards of Directors in Restricting Earnings Management Practices: A Perspective of Auditors in Jordan M. Abdullah al Momani M. Ibrahim Obeidat