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  • Search: subject:"Audit firm attributes income smoothing"
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Year of publication
Subject
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Audit firm attributes income smoothing 2 audit committee accounting expertise 2 Accounting policy 1 Audit committee 1 Bilanzpolitik 1 Corporate Governance 1 Corporate governance 1 Financial audit 1 Prüfungsausschuss des Aufsichtsrats 1 Wirtschaftsprüfung 1
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Online availability
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Free 2 CC license 1
Type of publication
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Article 2
Type of publication (narrower categories)
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Article 1 Article in journal 1 Aufsatz in Zeitschrift 1
Language
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English 2
Author
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Ahmad, Waqar 2 Bala, Hussaini 2 Karaye, Abubakar Balarabe 2 Khatoon, Ghousia 2
Published in...
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Cogent Business & Management 1 Cogent business & management 1
Source
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ECONIS (ZBW) 1 EconStor 1
Showing 1 - 2 of 2
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Audit firm attributes and income smoothing: the moderating influence of audit committee accounting expertise
Bala, Hussaini; Ahmad, Waqar; Khatoon, Ghousia; Karaye, … - In: Cogent Business & Management 9 (2022) 1, pp. 1-17
This study investigates how audit committee accounting expertise (ACAE) influences the relationship between audit firm attributes (AUFA) and income smoothing (IS). The study employed 616 firm-year observations from 2013 to 2019 and robust logistic regression as a data analysis technique. The...
Persistent link: https://www.econbiz.de/10014505672
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Cover Image
Audit firm attributes and income smoothing : the moderating influence of audit committee accounting expertise
Bala, Hussaini; Ahmad, Waqar; Khatoon, Ghousia; Karaye, … - In: Cogent business & management 9 (2022) 1, pp. 1-17
This study investigates how audit committee accounting expertise (ACAE) influences the relationship between audit firm attributes (AUFA) and income smoothing (IS). The study employed 616 firm-year observations from 2013 to 2019 and robust logistic regression as a data analysis technique. The...
Persistent link: https://www.econbiz.de/10014439690
Saved in:
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