The audit quality factors’ impact on accrual earnings management-evidence from the UK public companies' industrial and commercial sectors

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The audit quality factors’ impact on accrual earnings management-evidence from the UK public companies' industrial and commercial sectors

This paper studies the impact of audit quality factors on accrual earnings management which breeds agency problems. The research object is the auditing competency and audit independence of the industrial and commercial sectors in British public companies. This thesis takes public secondary resource...

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Bibliographic Details
Main Author:	WANG, Jiachen
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2020
Subjects:	Audit quality Audit competency Audit independence Accrual earnings management & Discretionary accruals.
Online Access:	https://eprints.nottingham.ac.uk/62157/

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