Internal audit role on information asymmetry and real earnings management
نویسندگان
چکیده
منابع مشابه
Audit effort and earnings management
We test the effect of audit effort on earnings management using a unique database of hours worked by auditors on 9,738 audits in Greece between 1994 and 2002. When audit hours are lower, (1) abnormal accruals are more often positive than negative, (2) positive abnormal accruals are larger, and (3) companies are more likely to manage earnings upwards in order to meet or beat the zero earnings be...
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ژورنال
عنوان ژورنال: Jurnal Akuntansi & Auditing Indonesia
سال: 2017
ISSN: 1410-2420,2528-6528
DOI: 10.20885/jaai.vol21.iss2.art2