The role of audit firm size, non-audit services, and knowledge spillovers in mitigating earnings management during large equity issues
Aasmund Eilifsen and Kjell Knivsflå
| Year of publication: |
November 2016
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|---|---|
| Authors: | Eilifsen, Aasmund ; Knivsflå, Kjell Henry |
| Published in: |
International journal of auditing : IJA. - Oxford : Blackwell, ISSN 1090-6738, ZDB-ID 1449360-3. - Vol. 20.2016, 3, p. 239-254
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| Subject: | Abnormal accruals | audit firm size | audit quality | earnings quality | equity issues and acquisitions | knowledge spillovers | non-audit services | Betriebsgröße | Firm size | Wirtschaftsprüfung | Financial audit | Bilanzpolitik | Accounting policy | Dienstleistungsqualität | Service quality | Wissenstransfer | Knowledge transfer | Spillover-Effekt | Spillover effect | Rückstellung | Accrual | Unternehmensdienstleistung | Business services |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal ; Konferenzbeitrag ; Conference paper |
| Language: | English |
| Other identifiers: | 10.1111/ijau.12073 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011618190