Audit adjustments and the discontinuity in earnings distribution around zero
Year of publication: |
2023
|
---|---|
Authors: | Lim, Chu Yeong ; Suwardy, Themin ; Zhang, Tracey Chunqi |
Published in: |
Pacific accounting review. - Wellington : New Zealand Society of Accountants, ISSN 2041-5494, ZDB-ID 2197676-4. - Vol. 35.2023, 5, p. 746-772
|
Subject: | Audit adjustments | Audit quality | Discontinuity in earnings distribution | Earnings management | Bilanzpolitik | Accounting policy | Wirtschaftsprüfung | Financial audit | Gewinn | Profit | Gewinnprognose | Earnings announcement |
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