Al-Hayale, Talal; Lan, George - In: International Journal of Accounting, Auditing and … 2 (2005) 4, pp. 399-413
This study compares the attitudes of managers with those of external auditors towards common practices and issues of earnings management in Jordan, a Middle Eastern country. A questionnaire survey partially based on the Bruns and Merchant (1989a) investigation of the morality of earnings...
