The Effect of Management Characteristics on Audit Report Readability

The Effect of Management Characteristics on Audit Report Readability

The present study investigates the relationship between management characteristics (managerial entrenchment, CEO narcissism, overconfidence, board effort, real and accrual-based earnings management) and the audit report readability of listed firms. In other words, this paper seeks to answer the ques...

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Bibliographic Details
Main Authors: Mahdi Salehi, Grzegorz Zimon, Maryam Seifzadeh
Format: Article
Language:English
Published: MDPI AG 2022-01-01
Series:Economies
Subjects:
managerial entrenchment
CEO overconfidence
real and accrual-based earnings management
audit report readability
board effort
Online Access:https://www.mdpi.com/2227-7099/10/1/12

Internet

https://www.mdpi.com/2227-7099/10/1/12

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