This study investigates the impact of cost stickiness on income smoothing. Prior literature at the intersection between management and financial accounting has understood changes in cost behaviour as mere consequences of short-term earnings management incentives. By considering income smoothing...

Financial reports are a major bonding agent in (prospective) firm-stakeholder relationships. Therefore, earnings management might induce stakeholders to accept terms of trade which they would have not, knowing the true situation. The issue becomes even more complicated and potentially...

This study investigates the audit quality differential between Big 4, mid-tier and smaller (independent) audit firms employing a large sample of private German firms. The results contribute to literature for a multitude of reasons. Most studies focus on audit quality employing public firm...