Auditor Independence and Auditor Specialization: Determinants of Earnings Management?
This study examines the relation between two audit value characteristics – auditor independence and auditor quality – and the magnitude of earnings management. Our analysis also draws on Porter’s (1985) competitive strategy to consider the possible mitigating influence of a client’s absolute size an...
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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2005
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/40 |
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| Institution: | Singapore Management University |
| Language: | English |