The role of audit quality and culture influence on earnings management in companies with excessive free cash flow: Evidence from the Asia-Pacific region

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The role of audit quality and culture influence on earnings management in companies with excessive free cash flow: Evidence from the Asia-Pacific region

Purpose - The purpose of this paper is to examine the effect of culture and audit quality on managers' decisions regarding accounting accruals. It focuses on companies experiencing excessive free cash flow, as these companies have been associated with an agency problem. Design/methodology/appro...

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Bibliographic Details
Main Authors:	Astami, E., Rusmin, R., Hartadi, B., Evans, John
Format:	Journal Article
Published:	Emerald Group Publishing 2017
Online Access:	http://hdl.handle.net/20.500.11937/50567

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