Does mandatory IFRS adoption affect audit hours and the effectiveness to constrain earnings management? : evidence from Italy
Stefano Azzali, Tatiana Mazza, Kenneth J. Reichelt, Dechun Wang
| Year of publication: |
2021
|
|---|---|
| Authors: | Azzali, Stefano ; Mazza, Tatiana ; Reichelt, Kenneth J. ; Wang, Dechun |
| Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 40.2021, 4, p. 1-25
|
| Subject: | IFRS | audit hours | audit effort | earnings quality | audit quality | Wirtschaftsprüfung | Financial audit | Italien | Italy | Bilanzpolitik | Accounting policy | Arbeitszeit | Working time | Dienstleistungsqualität | Service quality |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/AJPT-18-061 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012698707