The effect of limiting statutory auditors' civil liability on financial reporting quality : empirical evidence on liability caps and earnings management in Europe
Jouni Laitinen
Year of publication: |
2015
|
---|---|
Authors: | Laitinen, Jouni |
Published in: |
Nordic journal of business : NJB. - Aalto, ISSN 2342-9003, ZDB-ID 2824726-7. - Vol. 64.2015, 3, p. 207-224
|
Subject: | accounting harmonisation | audit regulation | auditor liability | earnings management | financial reporting quality | Wirtschaftsprüfung | Financial audit | Bilanzpolitik | Accounting policy | EU-Staaten | EU countries | Haftung | Liability | Rechnungswesen | Accounting | Abschlussprüferrecht | Audit regulation |
Saved in:
Saved in favorites
Similar items by subject
-
Velte, Patrick, (2015)
-
Ökonomische Analyse ausgewählter Reformen der Rechnungslegung und Wirtschaftsprüfung
Muraz, Michelle, (2016)
-
Essays on enforcement of accounting standards, audit quality, and lobbying
Worret, Daniel, (2014)
- More ...