Ming Chia, Yew; Lapsley, Irvine; Lee, Hing‐Wah - In: Managerial Auditing Journal 22 (2007) 2, pp. 177-196
Purpose – This study sets out to examine the effect of the choice of auditors in constraining earnings management within a rule‐based reporting framework during the Asian financial crisis. Design/methodology/approach – Using the iterative seemingly unrelated regression methodology, 383...