The Role of Auditor Industry Specialization on Earnings Management and Future Operational Performance
This research examines the association between auditor industry specialization and real earnings management and its impact on future operating performance.This essay investigates whether clients of industry specialist auditors are constrained from managing earnings through accruals manipulation and,...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2012-06-01
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| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_53_50bf6cdc74b91bc3fb9ecba0423f00db.pdf |