The Effect of Audit Quality on Earnings Management: Evidence from China
Abstract The purpose of this study is to investigate whether audit quality is significantly associated with accrual earnings management (AEM) and real earnings management (REM) in China. Three proxies for audit quality including audit firm size, industry specialisation and audit tenure are used to...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2020
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| Online Access: | https://eprints.nottingham.ac.uk/62293/ |