Audit firm attributes and income smoothing: the moderating influence of audit committee accounting expertise

Audit firm attributes and income smoothing: the moderating influence of audit committee accounting expertise

This study investigates how audit committee accounting expertise (ACAE) influences the relationship between audit firm attributes (AUFA) and income smoothing (IS). The study employed 616 firm-year observations from 2013 to 2019 and robust logistic regression as a data analysis technique. The results...

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Bibliographic Details
Main Authors: Hussaini Bala, Waqar Ahmad, Ghousia Khatoon, Abubakar Balarabe Karaye
Format: Article
Language:English
Published: Taylor & Francis Group 2022-12-01
Series:Cogent Business & Management
Subjects:
Audit firm attributes income smoothing
audit committee accounting expertise
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2022.2127194

Internet

https://www.tandfonline.com/doi/10.1080/23311975.2022.2127194

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