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,...

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Autores principales: Hossein Etemadi, Adel Azar, Mahdi Nazemi Ardakani
Formato: article
Lenguaje:FA
Publicado: Shahid Bahonar University of Kerman 2012
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Acceso en línea:https://doaj.org/article/d42b24ae962441fca38c5696f119503f
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