Audit quality and earnings management: evidence from Portugal
Accounting manipulation is a current problem, reported in many different contexts. Several audit quality studies indicate that there is a relationship between the quality of the audit and the manipulation of the results. These also show that accruals reduce when the auditor is independent or the aud...
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| Format: | article |
| Language: | eng |
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2018
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| Online Access: | http://hdl.handle.net/10400.22/12035 |
| Country: | Portugal |
| Oai: | oai:recipp.ipp.pt:10400.22/12035 |