Abnormal audit fees and audit quality : the importance of considering managerial incentives in tests of earnings management
John Daniel Eshleman and Peng Guo
| Year of publication: |
2014
|
|---|---|
| Authors: | Eshleman, John Daniel ; Guo, Peng |
| Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 33.2014, 1, p. 117-138
|
| Subject: | audit quality | audit fees | discretionary accruals | meet-or-beat | Bilanzpolitik | Accounting policy | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Honorar | Fee (Remuneration) | Rückstellung | Accrual |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010424998