Auditor Industry Specialization, Free Cash Flow and Earning Management through Related Party Transactions
Based on existing empirical evidence, related-party transactions are widely used to manipulate earnings for financial reporting. This study investigates the effect of auditor industry specialization and free cash flows on earnings management through related-party transactions as well as the moderati...
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| Format: | Article |
| Language: | fas |
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University of Tehran
2017-05-01
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| Series: | بررسیهای حسابداری و حسابرسی |
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| Online Access: | https://acctgrev.ut.ac.ir/article_61842_a6980bcf654ef0fbb8670914c04ea634.pdf |