Client importance and earnings quality : an analysis of the moderating effect of managerial incentives for target beating versus auditors' incentives to avoid reputational losses and litigation
Bum-Jin Park (Department of Business Administration, Soonchunhyang University, Asan-si, Korea)
| Year of publication: |
December 2015
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|---|---|
| Authors: | Park, Bum-Jin |
| Published in: |
Spanish journal of finance and accounting. - Abingdon, Oxon : Taylor & Francis, ISSN 0210-2412, ZDB-ID 184451-9. - Vol. 44.2015, 168, p. 427-457
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| Subject: | auditor independence | client importance | earnings management | earnings targets | income-increasing discretionary accruals | Bilanzpolitik | Accounting policy | Wirtschaftsprüfung | Financial audit | Rückstellung | Accrual | Führungskräfte | Managers | Gewinnermittlung | Profit determination | Gewinn | Profit | Abschlussprüferrecht | Audit regulation | Anreiz | Incentives |