Work

Auditor changes and discretionary accruals

Year: 1998

Type: article

Source: Journal of Accounting and Economics

DOI: 10.1016/s0165-4101(98)00018-4

Authors: Mark L. DeFond, K.R. Subramanyam

Institution: University of Southern California

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: green

OpenAlex ID: W2137298899

FWCI: 52.94

Cites: 36

Cited by: 905

Related to: 10