Is earnings management impacted by audit fees and auditor tenure? : an analysis of the Big Four audit firms in the US market
José Manuel Santos-Jaén, Gema Martín de Almagro-Vázquez, María del Carmen Valls Martínez
| Year of publication: |
2023
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|---|---|
| Authors: | Santos-Jaén, José Manuel ; Almagro-Vázquez, Gema Martín de ; Valls Martínez, María del Carmen |
| Published in: |
Oeconomia Copernicana. - Olsztyn, Poland : Institute of Economic Research, ISSN 2353-1827, ZDB-ID 2754520-9. - Vol. 14.2023, 3, p. 899-934
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| 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 |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.24136/oc.2023.027 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014521049