Lebert, Sebastian; Mohrmann, Ulf; Stefani, Ulrike - In: Journal of Business Finance & Accounting 48 (2021) 3-4, pp. 564-586
abnormally lower. However, rounding up is objectionable only if it involves large-scale earnings management, but not in cases of … investigate whether the prevalence of rounding up coincides with specific levels of several earnings characteristics and proxies … for audit quality. If the rounding up is cosmetic, then it should occur independently of these characteristics. In …