Bala, Hussaini; Ahmad, Waqar; Khatoon, Ghousia; Karaye, … - In: Cogent business & management 9 (2022) 1, pp. 1-17
This study investigates how audit committee accounting expertise (ACAE) influences the relationship between audit firm attributes (AUFA) and income smoothing (IS). The study employed 616 firm-year observations from 2013 to 2019 and robust logistic regression as a data analysis technique. The...