Do auditors mitigate earnings manageme nt during economic crisis?

Autor: Reguera Alvarado, Nuria, Fuentes, Pilar de, Laffarga, Joaquina

Publikováno v: Revista de Contabilidad: Spanish Accounting Review, Vol 22, Iss 1 (2019)
DIGITUM. Depósito Digital Institucional de la Universidad de Murcia
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This paper addresses earnings management from an international perspective. This study particularly ana-lyzes whether external auditing reduces earnings managements and, if so, whether this relationship isaffected by the economic crisis. The study em

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::34da6b8caf73df1e7625628cc1fc7c4b
https://revistas.um.es/rcsar/article/view/354271