The differential effect of accrual-based and real earnings management on audit fees : international evidence
Year of publication: |
2022
|
---|---|
Authors: | Choi, Ahrum ; Lee, Eugenia Y. ; Park, Sunyoung ; Sohn, Byungcherl Charlie |
Published in: |
Accounting and business research. - New York, NY : Routledge, Taylor & Francis Group, ISSN 2159-4260, ZDB-ID 2065743-2. - Vol. 52.2022, 3, p. 254-290
|
Subject: | accrual-based earnings management | audit fees | auditor type | legal regime | litigation risk | real earnings management | Bilanzpolitik | Accounting policy | Wirtschaftsprüfung | Financial audit | Honorar | Fee (Remuneration) | Corporate Governance | Corporate governance |
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