-specialist audits on accrual management of firms whose internal control is reported as ineffective by their external auditors pursuant … expertise, and are more familiar with clients' business. They constrain management's propensity to misreport earnings and other … force on firms' earnings management in an economic setting where incentive to manage earnings is deemed to be at an elevated …

-specialist audits on accrual management behavior of firms whose internal control is reported as ineffective by their external auditors … and expertise, and are more familiar with clients' business. They constrain management's propensity to misreport earnings … force on earnings management in an economic setting where incentive to manage earnings is deemed to be at an elevated level …