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Auditor conservatism and earnings management: Evidence from Tunisia

Domaine:

socioeconomic

Type de record:

paper
Créateur:
NadMoh
Éditeur:
Vir
Hôte:
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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