Auditor independence, auditor expertise and bargaining power: impact on abnormal accruals
This study empirically examines the relation between two quality characteristics of the auditor - independence and expertise and the magnitude of earnings management. The analysis is further extended, drawing on Porter's [1985J competitive strategy, to consider the possible mitigating influence...
| Main Authors: | , , , |
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| Format: | Journal Article |
| Published: |
ICFAI University Press
2006
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| Online Access: | http://hdl.handle.net/20.500.11937/44433 |