Audit Quality and Real Earnings Management: An Analysis Based on the Auditor Industry Specialization and Client Importance
Real earnings management reflects management intervention to manipulate earnings based on the company's normal business activities. This intervention is veiled and difficult to detect so it requires specialist auditors who expertise in industrial business practices. In the agency theory, the qu...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Mashhad: Behzad Hassannezhad Kashani
2019-06-01
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| Series: | International Journal of Management, Accounting and Economics |
| Subjects: | |
| Online Access: | https://www.ijmae.com/article_114553_b1af34ff52067a86eca2b1b93c0c789f.pdf |