Earnings management and audit quality: stakeholders’ perceptions
This paper examines the perceptions of Libyan Commercial Banks’ (LCBs) stakeholders regarding the role of the external auditor in relation to earnings management (EM). A total of 28 semi-structured interviews were carried out with a range of LCB stakeholders comprising preparers of financial stateme...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Springer New York LLC
2018
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| Subjects: | |
| Online Access: | View Fulltext in Publisher |