THE IMPACT OF AUDITOR`S OPINION ON EARNINGS MANAGEMENT: EVIDENCE FROM ROMANIA
The aim of this research is to analyze the relation between modified audit opinion and abnormal accruals in the case of listed Romanian entities. In order to investigate the influence of auditor`s opinion on earnings management, a multiple regression was designed. The final sample, after eliminating...
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| Format: | Article |
| Language: | English |
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Romanian Foundation for Business Intelligence
2014-06-01
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| Series: | Network Intelligence Studies |
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| Online Access: |
http://seaopenresearch.eu/Journals/articles/NIS_3_8.pdf
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