The Impact of Auditor Size and Auditor Tenure on Banks’ Income Smoothing in Developing Countries: Evidence from Vietnam
Author:
Publisher
Springer International Publishing
Link
http://link.springer.com/content/pdf/10.1007/978-3-030-48853-6_35
Reference37 articles.
1. Alves, S. (2013). The impact of audit committee existence and external audit on earnings management: evidence from Portugal. Journal of Financial Reporting and Accounting, 11(2), 143–165.
2. Alzoubi, E. (2018). Audit quality, debt financing, and earnings management: evidence from Jordan. Journal of International Accounting, Auditing and Taxation, 30, 69–84.
3. Antle, R., Gordon, E., Narayanamoorthy, G., & Zhou, L. (2006). The joint determination of audit fees, non-audit fees, and abnormal accruals. Review of Quantitative Finance and Accounting, 27(3), 235–266.
4. Bédard, J., Chtourou, S. M., & Courteau, L. (2004). The effect of audit committee expertise, independence, and activity on aggressive earnings management. Auditing: A Journal of Practice and Theory, 23(2), 13–35.
5. Beaver, W. H., & Engel, E. E. (1996). Discretionary behavior with respect to allowance for loan losses and the behavior of securities prices. Journal of Accounting and Economics, 21(1–2), 177–206.
Cited by 1 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献
1. Audit firm attributes and income smoothing: the moderating influence of audit committee accounting expertise;Cogent Business & Management;2022-09-27
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3