Earnings Management Pressure on Audit Clients: Auditor Response to Analyst Forecast Signals
This study investigates whether auditors respond to earnings management pressure created by analyst forecasts. Analyst forecasts create an important earnings target for management, and professional standards direct auditors to consider how this pressure could affect their clients. Using annual analy...
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| Format: | Others |
| Language: | en |
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2013
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| Online Access: | http://hdl.handle.net/1969.1/151105 |