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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| Format: | Article |
| Language: | English |
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Athens Institute for Education and Research
2018-04-01
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| Series: | Athens Journal of Business & Economics |
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| Online Access: | https://www.athensjournals.gr/business/2018-4-2-4-Lopes.pdf |