EARNINGS MANAGEMENT, AUDIT QUALITY AND LEGAL ENVIRONMENT: AN INTERNATIONAL COMPARISON

EARNINGS MANAGEMENT, AUDIT QUALITY AND LEGAL ENVIRONMENT: AN INTERNATIONAL COMPARISON

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This paper investigates the relationship between earnings management-audit quality and earnings management-legal system quality by using 1507 firms’ observations from listed companies in private firms across different 8 emerging countries. Consistent with previous research, differentiation between B...

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Bibliographic Details
Main Authors: Mehmet Unsal Memis, Emin Huseyin Cetenak
Format: Article
Language:English
Published: EconJournals 2012-01-01
Series:International Journal of Economics and Financial Issues
Subjects:
Audit Quality
Earnings Management
Legal Enforcement
Online Access:http://www.econjournals.com/index.php/ijefi/article/view/299/pdf
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