Earnings Management and Audit Quality in China
This paper examines the relationship between audit quality and earnings management in China, including both accruals earnings management and real earnings management. This paper is based on the assumption that if firms’ ability to manipulate accounting flexibility is restricted by higher audit quali...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2017
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| Online Access: | https://eprints.nottingham.ac.uk/46177/ |