Managing audits to manage earnings : the impact of diversions on an auditor's detection of earnings management
Year of publication: |
2015
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Authors: | Luippold, Benjamin L. ; Kida, Thomas Edward ; Piercey, M. David ; Smith, James F. |
Published in: |
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting. - Amsterdam : Elsevier, ISSN 0361-3682, ZDB-ID 83016-1. - Vol. 41.2015, p. 39-54
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Subject: | Wirtschaftsprüfung | Financial audit | Bilanzpolitik | Accounting policy | Manipulation | Gewinnermittlung | Profit determination |
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