The impact of industry specialist audit firms on pricing of discretionary accruals and earnings management: Australian evidence

© 2012, Virtus Interpress. All rights reserved.This paper examines the relationship between the capital market pricing of Australian publicly listed firms and earnings management (proxied by discretionary accruals) during a three-year pooled timeframe of 2008 to 2010. More importantly, the role of i...

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Bibliographic Details
Main Authors: Singh, Harj, Khoo, M.
Format: Journal Article
Published: Virtus interpress 2012
Online Access:http://hdl.handle.net/20.500.11937/62683