Detroit, MI 48202
Wayne State University - School of Business Administration
Discretionary accruals, internal control ineffectiveness/weakness, SOX Section 404, auditor’s industry specialization, earnings quality, Big 4 clients
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auditor's scrutiny, big 4 auditors, discretionary accruals management, earnings benchmarks, financial restatements, internal control weaknesses, late 10K filing, professional community, real transaction management, trade‐offs
This is a Wiley-Blackwell Publishing paper. Wiley-Blackwell Publishing charges $42.00 .
File name: IJAU.pdf
audit fees, firm life cycle, qualitative disclosure
Managerial accounting, non-accounting majors, perceptions
Earnings management, oil industry, hurricane Katrina
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