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Do Big 4 auditors limit classification shifting? evidence from India
(Elsevier, 2021-01-20)
Extant research suggests that Big 4 auditors compared to non-Big 4 auditors act as a superior deterrent to accrual-based earnings management. We extend this research to another form of earnings management, classification ...
Internal corporate governance and cash flow manipulation
(Emerald, 2022-10-14)
Purpose
The authors examine whether internal corporate governance mechanisms are effective in curbing cash flow manipulation through real activities, misclassification, and timing.
Design/methodology/approach
The ...