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Purpose – The purpose of this study is to investigate the interaction effect of auditor industry specialization and board governance on earnings management. This study examines whether board independence is more or less effective in constraining earnings management for firms audited by...
Persistent link: https://www.econbiz.de/10010607526
Purpose – The purpose of this study is to investigate the interaction effect of auditor industry specialization and board governance on earnings management. This study examines whether board independence is more or less effective in constraining earnings management for firms audited by...
Persistent link: https://www.econbiz.de/10014929313