The impact of audit quality and state ownership on accrual-based earnings management: evidence from Vietnam
This paper examines the impact of audit quality and state ownership on accrual-based earnings management in Vietnamese listed firms. We find that firms which are audited by one of Big Four auditing companies (Deloitte, PricewaterhouseCoopers, Ernst & Young and KPMG) are less likely to engage in earn...
Guardat en:
| Autors principals: | , , , |
|---|---|
| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
Emerald Publishing
2018-08-01
|
| Col·lecció: | Journal of International Economics and Management |
| Matèries: | |
| Accés en línia: | https://jiem.ftu.edu.vn/index.php/jiem/article/view/187 |
| Etiquetes: |
Sense etiquetes, Sigues el primer a etiquetar aquest registre!
|