The effect of lame duck auditors on management discretion : an empirical analysis
Year of publication: |
August 2016
|
---|---|
Authors: | Cassell, Cory A. ; Myers, Linda A. ; Seidel, Timothy A. ; Zhou, Jian |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 35.2016, 3, p. 51-73
|
Subject: | auditor independence | earnings management | discretionary accruals | management discretion | mandatory auditor rotation | Wirtschaftsprüfung | Financial audit | Bilanzpolitik | Accounting policy | Abschlussprüferrecht | Audit regulation | Dienstleistungsqualität | Service quality | Rückstellung | Accrual |
-
Non-audit fees, institutional monitoring, and audit quality
Lim, Chee Yeow, (2013)
-
Nonaudit services, audit committee characteristics and accruals quality in Malaysia
Wan Zurina Nik Abdul Majid, (2021)
-
Effect of regulatory changes on auditor independence and audit quality
Hossain, Sarowar, (2013)
- More ...
-
The Effect of Lame Duck Auditors on Management Discretion : An Empirical Analysis
Cassell, Cory A., (2017)
-
Cassell, Cory A., (2015)
-
Tucker, Jennifer Wu, (2015)
- More ...