gender and a set of control variables is regressed, it is found that female auditors allow for more discretion in income … results suggest that female auditors are more conservative. Research limitations/implications – This study has been conducted … country to the next more research is needed in different social environments. Practical implications – When selecting auditors …

This study compares the attitudes of managers with those of external auditors towards common practices and issues of … managers and 28 auditing firms. Mann-Whitney U tests showed that the external auditors significantly viewed earnings management … female managers and auditors had similar attitudes towards earnings management. …

This study compares the attitudes of managers with those of external auditors towards common practices and issues of … managers and 28 auditing firms. Mann-Whitney U tests showed that the external auditors significantly viewed earnings management … female managers and auditors had similar attitudes towards earnings management. …

Purpose – Earnings management are euphemisms referring to accounting practices that may follow the letter of the rules … of standard accounting practices, but certainly deviate from the spirit of those rules. Companies across the world follow … similar type of case. The present study has been carried out with the aim of examining the perception of auditors on earnings …

gender and a set of control variables is regressed, it is found that female auditors allow for more discretion in income … results suggest that female auditors are more conservative. Research limitations/implications – This study has been conducted … country to the next more research is needed in different social environments. Practical implications – When selecting auditors …

Indian Accounting standards which are converged with the IFRS. Findings suggest that services firms are engaging in …