The differential effect of accrual-based and real earnings management on audit fees: international evidence-Reference-Cited by-同舟云学术

The differential effect of accrual-based and real earnings management on audit fees: international evidence

Published:2021-04-22 Issue: Volume: Page:1-37
ISSN:0001-4788
Container-title:Accounting and Business Research
language:en
Short-container-title:Accounting and Business Research

Author:

Choi Ahrum¹,Lee Eugenia Y.²,Park Sunyoung²,Sohn Byungcherl Charlie³

Affiliation:

1. Department of Accountancy and Law, Hong Kong Baptist University, Hong Kong, China

2. College of Business Administration, Seoul National University, Seoul, Korea

3. Department of Accounting and Information Management, FBA, University of Macau, Macau, China

Funder

Hong Kong Baptist University

Publisher

Informa UK Limited

Subject

Accounting,Finance

Link

https://www.tandfonline.com/doi/pdf/10.1080/00014788.2021.1911779

Reference78 articles.

1. Earnings Management, Litigation Risk, and Asymmetric Audit Fee Responses

2. A Comparative Analysis of Real and Accrual Earnings Management around Initial Public Offerings under Different Regulatory Environments

3. Accrual reversals, earnings and stock returns

4. American Institute of Certified Public Accountants, 2002. Consideration of Fraud in a Financial Statement Audit. Statement on Auditing Standards No. 99. New York, NY: AICPA.

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