Fraud, Earnings Management and Audit: Evidence from China
碩士 === 東吳大學 === 會計學系 === 101 === This paper examines the relationship between earnings management and fraud, and adds the effect of audit in China. Because there are the same motive and methods manipulated in earnings management and fraud, this paper develops hypotheses that if companies have more e...
Main Authors: | Szu-Yu Yang, 楊斯宇 |
---|---|
Other Authors: | Yen-Pao Chen |
Format: | Others |
Language: | zh-TW |
Published: |
2013
|
Online Access: | http://ndltd.ncl.edu.tw/handle/14305101220069736927 |
Similar Items
-
The Impact of Audit Quality and Financial Statement Fraud on the Choice of Earnings Management Behaviors
by: Pei-Shih Nian, et al.
Published: (2012) -
Overlapping Membership on Audit and Compensation Committees and Earnings Management: Evidence from China
by: Kuo, Tung -Hsiang, et al.
Published: (2014) -
The Impact of Earnings Management and Corporate Governance on Financial Statement Frauds and CPA Sanctions-Evidence from China
by: Huang, Po-Cheng, et al.
Published: (2016) -
Audit Quality and Earnings Management: Evidence from Portugal
by: Ana Paula Lopes
Published: (2018-04-01) -
Audit Firm Ranking and Client Earnings Quality: Evidence from China
by: Fang-LinChien, et al.
Published: (2015)