The differential effect of accrual-based and real earnings management on audit fees : international evidence

Ahrum Choi, Eugenia Y. Lee, Sunyoung Park and Byungcherl Charlie Sohn

Year of publication:	2022
Authors:	Choi, Ahrum ; Lee, Eugenia Y. ; Park, Sunyoung ; Sohn, Byungcherl Charlie
Subject:	accrual-based earnings management \| audit fees \| auditor type \| legal regime \| litigation risk \| real earnings management \| Bilanzpolitik \| Accounting policy \| Wirtschaftsprüfung \| Financial audit \| Rückstellung \| Accrual \| Honorar \| Fee (Remuneration) \| Corporate Governance \| Corporate governance

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