Investigation of Relationship between Discretionary Accruals and Auditor Change
This paper investigates how potential conflicts and disagreements between managers’ and auditors’ interests about earnings management and use of discretionary accruals cause friction between manager and auditor, and affect the length of tenure and the continuity of auditor’s work. The criterion used...
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| Auteurs principaux: | , |
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| Format: | article |
| Langue: | FA |
| Publié: |
Shahid Bahonar University of Kerman
2015
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| Accès en ligne: | https://doaj.org/article/86717373ffe04f1e8cde5ae03e31b440 |
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