Audit adjustments and the discontinuity in earnings distribution around zero
Purpose: Previous research in auditing has used the probability of small profits or losses as a measure of audit quality. The purpose of this paper is to investigate the validity of the underlying assumption in prior audit literature that auditing mitigates clients’ inclination towards loss avoidanc...
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| Main Authors: | , , |
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| 其他作者: | |
| 格式: | Article |
| 語言: | English |
| 出版: |
2023
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| 主題: | |
| 在線閱讀: | https://hdl.handle.net/10356/172139 |
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