Do auditors mitigate earnings manageme nt during economic crisis?
This paper addresses earnings management from an international perspective. This study particularly analyzes whether external auditing reduces earnings managements and, if so, whether this relationship is affected by the economic crisis. The study employs a cross-country approach. The sample has 3,...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad de Murcia
2019-01-01
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| Series: | Revista de Contabilidad: Spanish Accounting Review |
| Subjects: | |
| Online Access: | https://revistas.um.es/rcsar/article/view/354271 |