Shopping for Accounting Accruals and Restatements
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DOI: 10.1080/1540496x.2015.1095564
Abstract: Abstract We examine whether companies change their auditor to shop for accounting accruals and whether these shopped accruals are related to financial restatements. The results show that the negative discretionary accruals audited by successor auditors… read more here.
Keywords: shopping accounting; auditor; accounting; accounting accruals ... See more keywords