Is earnings management impacted by audit fees and auditor tenure? : an analysis of the Big Four audit firms in the US market
Year of publication: |
2023
|
---|---|
Authors: | Santos-Jaén, José Manuel ; Almagro-Vázquez, Gema Martín de ; Valls Martínez, María del Carmen |
Subject: | earnings management | auditor tenure | auditor rotation | audit fees | Big Four | Bilanzpolitik | Accounting policy | Wirtschaftsprüfung | Financial audit | Honorar | Fee (Remuneration) | USA | United States | Dienstleistungsqualität | Service quality |
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