The effect of lame duck auditors on management discretion : an empirical analysis
Cory A. Cassell, Linda A. Myers (University of Arkansas), Timothy A. Seidel (Brigham Young University) and Jian Zhou (University of Hawaii at Manoa, Anhui University of Technology)
| Year of publication: |
August 2016
|
|---|---|
| Authors: | Cassell, Cory A. ; Myers, Linda A. ; Seidel, Timothy A. ; Zhou, Jian |
| Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 35.2016, 3, p. 51-73
|
| Subject: | auditor independence | earnings management | discretionary accruals | management discretion | mandatory auditor rotation | Bilanzpolitik | Accounting policy | Wirtschaftsprüfung | Financial audit | Rückstellung | Accrual | Abschlussprüferrecht | Audit regulation | Dienstleistungsqualität | Service quality |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/ajpt-51378 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011553054