The Effect of External Audit Quality on Accrual-based Earnings Management: Evidence from the FTSE 100 Companies
Although it is widely believed that high audit quality reduces managers’ ability to manage earnings, the accounting scandals of some well-known companies caused by aggressive earnings management have raised questions about the restrictive role of audit quality. The aim of this paper is, therefore, t...
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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/62513/ |