Work

Mandatory disclosure of key audit matters and the choice of earnings management

Year: 2024

Type: article

Source: Accounting and Finance

DOI: 10.1111/acfi.13331

Authors: Xiaoqi Chen, Maoliang Li, Dorcas Nduakoh, Ling Na Belinda Yau

Institutions: Xiamen University, University of Exeter, Hang Seng University of Hong Kong

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

Funders: National Natural Science Foundation of China, Fujian Provincial Federation of Social Sciences, Fundamental Research Funds for the Central Universities, Humanities and Social Science Fund of Ministry of Education of China

Awards: G1291978195, G3078744425, 媒体有偏报道动机、行为与经济后果研究——基于公司治理的视角, G8028449655, 中国上市公司避税天堂投资：动机、经济后果与治理机制

OpenAlex ID: W4402006206

FWCI: 8.12

Cites: 85

Cited by: 8

Related to: 10