Auditor Quality and Discretionary Accruals: Case of Australian Listed Companies
This study empirically examines the relation between two dimensions of auditor quality: auditor independence and auditor specialization, and the level of discretionary accruals, a proxy for earnings management. This study focuses on earnings management in response to mounting pressure amongst invest...
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| Format: | Article |
| Language: | English |
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Universitas Islam Indonesia
2010-06-01
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| Series: | Jurnal Akuntansi dan Auditing Indonesia |
| Online Access: | https://journal.uii.ac.id/JAAI/article/view/2243 |