Salehi, Mahdi; Zimon, Grzegorz; Tarighi, Hossein; … - In: Journal of risk and financial management : JRFM 15 (2022) 3, pp. 1-20
data and pooled data. The results showed that the rule of mandatory audit firm rotation increased accruals-based earnings … management (AEM) significantly. In addition, outcomes demonstrated that mandatory requirements of audit firm rotation did not …