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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| Formato: | article |
| Idioma: | eng |
| Publicado em: |
2018
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| Texto completo: | http://hdl.handle.net/10400.22/12035 |
| País: | Portugal |
| Oai: | oai:recipp.ipp.pt:10400.22/12035 |