Abid, Ammar; Shaique, Muhammad; Anwar ul Haq, Muhammad - In: International Journal of Financial Studies 6 (2018) 2, pp. 1-22
The purpose of this paper is to examine the role of external auditors in potentially approving or limiting a firm's earnings management practices in institutional settings which do not provide incentives for auditors to deliver high audit quality. We use signed discretionary and...