Relationship between Audit Quality and Earnings Management to Meet Earnings Thresholds

Different researches employ different empirical methodsto assess earnings management. One of the methods concentrates on profit distribution that refers to acts to meet or beat certain threshold. Promoting audit quality may cause improvement in quality of information, and in particular, in quality o...

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Bibliographic Details
Main Authors: Shokrollah Khajavi, Mahdi Ebrahimi Maimand
Format: Article
Language:fas
Published: Shahid Bahonar University of Kerman 2015-11-01
Series:مجله دانش حسابداری
Subjects:
Online Access:https://jak.uk.ac.ir/article_1408_74afa1c3287dc3e622678dfbc46c4228.pdf