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This study explores the relationship between leverage and earnings management in the context of Palestinian-listed companies, while also investigating whether audit industry specialization influences this relationship.

The data used in this study are extracted from public financial reports of 39 firms listed on Palestine Stock Exchange (PEX), spread across the service, insurance, industry and investment sectors, for the time period 2011–2022. A model is developed to test 4 hypotheses about the relationships between long-term and short-term debts, and earnings management, and then to examine the influence of audit industry specialization on these relationships.

The results depict a significant, negative relationship between long-term debt and earnings management. Whereas the association between short-term debt and earnings management is insignificant. Audit industry specialization is proven to have no influence on the relationships between the independent and the dependent variables. Results are robust for firms that changed their accounting policies and using different audit industry specialization proxies.

The association between leverage and earnings management is a significant research topic, given that previous research identifies credit ratings and debt covenant violations as key factors which motivate earnings management. This paper fills a substantial research gap by examining the relationship between the two variables in the context of Palestinian-listed firms, while emphasizing the distinction between long-term and short-term debts. It also highlights key relationships that have been neglected in this particular context, which adds to the body of literature. Furthermore, the research's findings provide a solid information base that is of great interest to accounting and auditing experts and that may be seriously evaluated to support and advance the PEX sector.

New Zealand and Australian agri-food industries are being restructured both as a consequence of the extension of neoliberal policy settings and as a result of the increasing influence of the global supermarket sector. In the EU, supermarkets have sought to standardise and harmonise compliance, with their influence being felt well beyond European boundaries. EurepGAP (a European standard for ‘Good Agricultural Practices’) is an example of an emerging ‘audit culture’ where strict adherence to set rules of operation emerges as the basis for accreditation of goods and services. It represents the trend towards private sector standardization and assurance schemes, and provides an example of the growing importance of the supermarket sector in sanctioning the on-ground activities that occur in the production and processing of farm-derived outputs.

This chapter highlights the influence of EurepGAP protocols in the reorganisation of the agri-food industries of New Zealand and Australia. It argues that – for industries such as vegetable and fruit production, where Europe is the final destination – compliance with EurepGAP standards has largely become essential. In this sense, EurepGAP has emerged as the standard among producers who wish to export their products. The chapter concludes with an assessment of EurepGAP as a form of global agri-food governance that demonstrates a strong relationship between new audit cultures and neoliberal forms of trade regulation. In both Australia and New Zealand, some production sectors have rapidly adopted EurepGAP – despite extra costs, reduced choices over crop management and a lingering sense of resentment at the internal imposition of yet another production audit – primarily as a solution to the politics of risk in the context of high levels of exposure to market requirements under neoliberalism. The implications of this for Antipodean farming are considered in detail.

While some libraries have done their best over the years to inform the public as to what they are doing and can do as regards helping readers, others seem to move along without making any special effort to publicise their facilities. In the old days modesty was a virtue, but now it is its own reward. Government departments, which used to shun the limelight, now employ public relations officers in large numbers, and professional bodies and big business houses constantly seek publicity. Times have changed, and the battle is to the strong; and it is unfortunately generally felt that the institution or service that does not speak for itself has little to speak about. It may frankly be said that if a service is in a position to enlarge its sphere of influence and esteem it should do so to the utmost of its endeavour. But it will be granted that if its publicity is not justified by performance, there will likely be an unhappy reaction.