Audit Opinion and Earnings Management: Uncertainty in Going-concern
This study investigates the relationship between earningsmanagement and audit opinions. Qualified audit opinions are dividedin two categories: 1. qualified because of uncertainty in going-concern,and 2. qualified because of other reasons. Earnings management ismeasured by discretionary accruals with...
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| Principais autores: | , , |
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| Format: | Artigo |
| Jezik: | Persa |
| Izdano: |
University of Tehran
2014-11-01
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| Serija: | بررسیهای حسابداری و حسابرسی |
| Teme: | |
| Online dostop: | https://acctgrev.ut.ac.ir/article_52384_ce6689af5fd2fd2ad02e5df651f42a2c.pdf |
| Oznake: |
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