Auditor Tenure and Earnings Management
This paper examines the relationship between the length of auditor tenure and the extent of corporate earnings management. In particular, we test the relationship between the length of auditor tenure and the magnitude of absolute discretionary accruals, using a sample of 133 firms over the period 13...
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| Auteurs principaux: | , , |
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| Format: | article |
| Langue: | FA |
| Publié: |
Shahid Bahonar University of Kerman
2011
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| Accès en ligne: | https://doaj.org/article/ff53e4f2c6204741b4433b8b50dbda97 |
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