The Impact of Audit Quality and Internal Control on Earnings Management: Empirical evidence in China Public Companies

The Impact of Audit Quality and Internal Control on Earnings Management: Empirical evidence in China Public Companies

Earnings management is achieved through the selection of accounting policies and the construction of real transactions. However, the accounting information is accurate but not fair. Therefore, how to suppress earnings management behavior and improve earnings quality has become a controversial topic....

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Bibliographic Details
Main Author: QIN, QISHUANG
Format: Dissertation (University of Nottingham only)
Language:English
Published: 2020
Subjects:
Internal control
external audit
accrual-based earnings
Online Access:https://eprints.nottingham.ac.uk/62721/

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