Direct and mediated associations among earnings quality, book-tax differences and the audit quality
Year of publication: |
2017
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Authors: | Koubaa, Rakia Riguen ; Jarboui, Anis |
Published in: |
Journal of financial reporting & accounting : JFRA. - Bingley : Emerald, ISSN 1985-2517, ZDB-ID 2625500-5. - Vol. 15.2017, 3, p. 293-316
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Subject: | Earnings quality | Audit quality | Abnormal book-tax differences | Book-tax differences | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Bilanzpolitik | Accounting policy | Gewinnermittlung | Profit determination |
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