The Impact of Audit Quality on Real Earnings Management: Evidence from the UK
The study evaluates the association between the quality of auditing and real activity-based earnings management from the perspective of the UK firms. Empirical findings suggested that, presence of high-quality auditors constrain companies’ management to pursue earnings manipulation using accruals. A...
| Main Author: | |
|---|---|
| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2019
|
| Online Access: | https://eprints.nottingham.ac.uk/58056/ |