Auditor actions and the deterrence of manager opportunism : the importance of communication to the board and consistency with peer behavior
Jessica L. Buchanan, Benjamin P. Commerford, Elaine (Ying) Wang
| Year of publication: |
2021
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|---|---|
| Authors: | Buchanan, Jessica L. ; Commerford, Benjamin P. ; Wang, Elaine Ying |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 96.2021, 3, p. 141-163
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| Subject: | auditor scrutiny | auditor-board communication | consistency with peer behavior | perceptual deterrence theory | manager oppotunism | real earnings management | accruals-based earnings management | Bilanzpolitik | Accounting policy | Wirtschaftsprüfung | Financial audit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/TAR-2017-0035 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012596194