The Effects of Auditor's Type and Expertise on Real and Accrual Earnings Management based on Fraud Triangle Concepts

This study investigated the effect of auditor's type and expertise on real activities manipulation and compared it with accrual-based earnings management within the framework of fraud triangle concepts (opportunity, pressure, and rationalization). The research statistical population consists of all...

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מידע ביבליוגרפי

Principais autores:	rasoul salmani, masoumeh shahsavari
פורמט:	Artigo
שפה:	Inglês
יצא לאור:	Ferdowsi University of Mashhad 2017-02-01
סדרה:	Iranian Journal of Accounting, Auditing & Finance
נושאים:	earnings manipulation real earnings management accrual-based earnings management auditor's type auditor's expertise
גישה מקוונת:	https://ijaaf.um.ac.ir/article_24700_85550e7e4b7fbd484c2a99fc27ded3b2.pdf
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