When executives pledge integrity : the effect of the accountant's oath on firms' financial reporting
Jonas Heese, Gerardo Pérez-Cavazos, Caspar David Peter
| Year of publication: |
2023
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|---|---|
| Authors: | Heese, Jonas ; Pérez Cavazos, Gerardo ; Peter, Caspar David |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 98.2023, 7, p. 261-288
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| Subject: | professional oath | financial reporting | accounting quality | accruals-based earnings management | rationalization of fraud | real-activities earnings management | Bilanzpolitik | Accounting policy | Rechnungswesen | Accounting | Betrug | Fraud | IFRS | Führungskräfte | Managers | Wirtschaftsprüfung | Financial audit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/TAR-2021-0600 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014431548