Does auditor-client distance matter to real earnings management? Evidence from China
盈余管理
会计
业务
收益
质量审核
审计
增加物
中国
盈余质量
审计师独立性
作者
Xue Li,Zhiru Lin,Jin-hui Luo
出处
期刊：Asia-pacific Journal of Accounting & Economics日期：2020-09-02卷期号：27 (5): 531-557被引量：3
标识
DOI：10.1080/16081625.2019.1567353
摘要
Using a large sample of Chinese listed firms and accounting firms during 2004–2013, this study investigates whether and how auditor-client distance affects corporate real earnings management (REM)....
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