The effect of real earnings management on auditor scrutiny of management's other financial reporting decisions
Year of publication: |
September 2018
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Authors: | Commerford, Benjamin P. ; Hatfield, Richard C. ; Houston, Richard W. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 93.2018, 5, p. 145-163
|
Subject: | audit | discretionary accruals | dispositional inferences | qualitative materiality | real earnings management | Wirtschaftsprüfung | Financial audit | Bilanzpolitik | Accounting policy | Rückstellung | Accrual |
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