Earnings Management and Audit Quality in China

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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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Bibliographic Details
Main Author:	ZHENG, JING
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2017
Online Access:	https://eprints.nottingham.ac.uk/46177/

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