Audit report information improvement and earnings management
Year of publication: |
2024
|
---|---|
Authors: | Sai, Qian ; Li, Yanxi ; Liu, Yanwen ; Zhao, Heng ; Ouyang, Shanshan |
Published in: |
International journal of finance & economics : IJFE. - Chichester [u.a.] : Wiley, ISSN 1099-1158, ZDB-ID 1493204-0. - Vol. 29.2024, 1, p. 425-442
|
Subject: | audit report | earnings management | key audit matters | motivated reasoning | PSM-DID | Bilanzpolitik | Accounting policy | Wirtschaftsprüfung | Financial audit | Jahresabschlussprüfung | Financial statement audit |
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