The impact of audit characteristics, audit fees on classification shifting : evidence from Germany
Muhammad Usman, Ernest Ezeani, Rami Ibrahim A. Salem and Xi Song
| Year of publication: |
2022
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|---|---|
| Authors: | Usman, Muhammad ; Ezeani, Ernest ; Salem, Rami Ibrahim A. ; Song, Xi |
| Published in: |
International journal of accounting and information management. - Bradford : Emerald, ISSN 1758-9037, ZDB-ID 2406360-5. - Vol. 30.2022, 3, p. 408-426
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| Subject: | Audit characteristics | Audit fees | Classification shifting | Corporate governance | Earning management | Wirtschaftsprüfung | Financial audit | Deutschland | Germany | Honorar | Fee (Remuneration) | Corporate Governance | Bilanzpolitik | Accounting policy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/IJAIM-12-2021-0252 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013343368