Auditor industry specialization and discretionary accruals : the role of client strategy
Rongli Yuan, Yingli Cheng, Kangtao Ye
| Year of publication: |
June 2016
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|---|---|
| Authors: | Yuan, Rongli ; Cheng, Yingli ; Ye, Kangtao |
| Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 51.2016, 2, p. 217-239
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| Subject: | Auditor industry specialization | Discretionary accruals | Business strategy | Wirtschaftsprüfung | Financial audit | Arbeitsteilung | Division of labour | Rückstellung | Accrual | Dienstleistungsqualität | Service quality | Bilanzpolitik | Accounting policy | Strategisches Management | Strategic management |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intacc.2016.04.003 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011513003