Auditors' responses to real earnings management : the effects of timing and potential consequences on auditor decision-making
Year of publication: |
2023
|
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Authors: | Tang, Fengchun ; Yang, Ling |
Published in: |
Behavioral research in accounting. - Sarasota, Fla. : American Accounting Association, ISSN 1050-4753, ZDB-ID 1115948-0. - Vol. 35.2023, 1, p. 67-80
|
Subject: | real earnings management | timing | consequences | auditor judgment | Wirtschaftsprüfung | Financial audit | Bilanzpolitik | Accounting policy |
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