Huguet, David; López Gandía, Juan - In: BRQ Business Research Quarterly 19 (2016) 3, pp. 171-187
Evidence about the relation between earnings management and voluntary audits is scarce, and there is no research about … the effectiveness of mandatory audits to improve earnings quality. Using a sample of Spanish SMEs, where some companies … improve accounting quality by constraining earnings management. We also examine differences between voluntary and mandatory …