The relationship between auditing industry specialization and the relative derivatives use for earnings management : evidence from China
Wen-Jye Hung, Pei-Gi Shu, Ya-Min Wang and Tsui-Lin Chiang
| Year of publication: |
2025
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|---|---|
| Authors: | Hung, Wen-Jye ; Shu, Pei-gi ; Wang, Ya-Min ; Chiang, Tsui-Lin |
| Published in: |
International journal of emerging markets. - Bradford : Emerald, ISSN 1746-8817, ZDB-ID 2242085-X. - Vol. 20.2025, 2, p. 863-886
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| Subject: | Auditing industry specialization | Relative derivatives use | Discretionary accruals | China | Bilanzpolitik | Accounting policy | Derivat | Derivative | Wirtschaftsprüfung | Financial audit | Arbeitsteilung | Division of labour | Rückstellung | Accrual | Industrie | Manufacturing industries |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/IJOEM-06-2022-0947 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015397314