Matches in SemOpenAlex for { <https://semopenalex.org/work/W4290068913> ?p ?o ?g. }
Showing items 1 to 57 of
57
with 100 items per page.
- W4290068913 abstract "Empirical research examining auditors and real earnings management is limited and inconsistent. In this study, I focus on firms with the same auditor and view the change in audit quality as exogenous when the auditor gains other clients and becomes an industry leader. I examine the impact of firms’ earnings management associated with this change in audit quality. Consistent with the notion that industryspecialized auditors try to alleviate their discomfort associated with real earnings management, I find a significant decrease in the extent of real earnings management after a firm’s auditor becomes an industry specialist. In addition, this decrease is significantly larger than that for firms audited by non-specialized auditors." @default.
- W4290068913 created "2022-08-06" @default.
- W4290068913 date "2022-06-20" @default.
- W4290068913 modified "2023-10-18" @default.
- W4290068913 title "Auditor Industry Specialization and Real Earnings Management" @default.
- W4290068913 doi "https://doi.org/10.33423/jabe.v24i3.5306" @default.
- W4290068913 hasPublicationYear "2022" @default.
- W4290068913 type Work @default.
- W4290068913 citedByCount "0" @default.
- W4290068913 crossrefType "journal-article" @default.
- W4290068913 hasBestOaLocation W42900689131 @default.
- W4290068913 hasConcept C111472728 @default.
- W4290068913 hasConcept C121955636 @default.
- W4290068913 hasConcept C138885662 @default.
- W4290068913 hasConcept C140181557 @default.
- W4290068913 hasConcept C144133560 @default.
- W4290068913 hasConcept C150130657 @default.
- W4290068913 hasConcept C170856484 @default.
- W4290068913 hasConcept C191602146 @default.
- W4290068913 hasConcept C199521495 @default.
- W4290068913 hasConcept C2776218570 @default.
- W4290068913 hasConcept C2779530757 @default.
- W4290068913 hasConcept C2781009383 @default.
- W4290068913 hasConcept C2781426361 @default.
- W4290068913 hasConcept C4577558 @default.
- W4290068913 hasConceptScore W4290068913C111472728 @default.
- W4290068913 hasConceptScore W4290068913C121955636 @default.
- W4290068913 hasConceptScore W4290068913C138885662 @default.
- W4290068913 hasConceptScore W4290068913C140181557 @default.
- W4290068913 hasConceptScore W4290068913C144133560 @default.
- W4290068913 hasConceptScore W4290068913C150130657 @default.
- W4290068913 hasConceptScore W4290068913C170856484 @default.
- W4290068913 hasConceptScore W4290068913C191602146 @default.
- W4290068913 hasConceptScore W4290068913C199521495 @default.
- W4290068913 hasConceptScore W4290068913C2776218570 @default.
- W4290068913 hasConceptScore W4290068913C2779530757 @default.
- W4290068913 hasConceptScore W4290068913C2781009383 @default.
- W4290068913 hasConceptScore W4290068913C2781426361 @default.
- W4290068913 hasConceptScore W4290068913C4577558 @default.
- W4290068913 hasIssue "3" @default.
- W4290068913 hasLocation W42900689131 @default.
- W4290068913 hasOpenAccess W4290068913 @default.
- W4290068913 hasPrimaryLocation W42900689131 @default.
- W4290068913 hasRelatedWork W1968941381 @default.
- W4290068913 hasRelatedWork W2065587703 @default.
- W4290068913 hasRelatedWork W2154234992 @default.
- W4290068913 hasRelatedWork W2159232701 @default.
- W4290068913 hasRelatedWork W2996180920 @default.
- W4290068913 hasRelatedWork W3022503018 @default.
- W4290068913 hasRelatedWork W3133934133 @default.
- W4290068913 hasRelatedWork W4290068913 @default.
- W4290068913 hasRelatedWork W2284982292 @default.
- W4290068913 hasRelatedWork W2997273218 @default.
- W4290068913 hasVolume "24" @default.
- W4290068913 isParatext "false" @default.
- W4290068913 isRetracted "false" @default.
- W4290068913 workType "article" @default.