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Auditor conservatism and earnings management: Evidence from Tunisia

Domain:

socioeconomic

Record type:

paper
Creator:
NadMoh
Publisher:
Vir
Host:
The aim of this paper is to examine the effect of the type of audit opinions on the earnings management measured by the discretionary accruals in the Tunisian capital market context. In particular, we investigate whether abnormal accruals are influenced by modified audit opinions. We find that the probability to manage earnings management to the decrease is related to the issuance modified audit opinion and the presence of No-Big Four auditors.

Visit

doi.org

Licenses

https://creativecommons.org/licenses/by-nc/4.0https://creativecommons.org/licenses/by-nc/4.0

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