The Effect of External Audit Quality on Accrual-based Earnings Management: Evidence from the FTSE 100 Companies

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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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Bibliographic Details
Main Author:	Xue, Rui
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2020
Online Access:	https://eprints.nottingham.ac.uk/62513/

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