动荡时期、盈利管理和审计师的作用

IF 1.2 Q4 BUSINESS Journal of East-West Business Pub Date : 2024-05-06 DOI:10.1080/10669868.2024.2346092
Maria I. Kyriakou, Augustinos I. Dimitras, Vassilios Babalos
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引用次数: 0

摘要

本研究试图检验审计、非审计费用、审计师任期、审计师规模和财务困境对欧洲五大公司动荡时期盈利管理的影响。
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Turbulent Periods, Earnings Management and the Role of Auditors
The present study attempts to test the impact of audit, non-­audit fees, auditor tenure, auditor size, and financial distress on earnings management during turbulent periods for the five largest Eu...
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来源期刊
CiteScore
2.10
自引率
26.70%
发文量
19
期刊介绍: Journal of East-West Business is a quarterly journal that deals with contemporary and emerging aspects of business studies, strategies, development, and practice as they relate to the Russian Federation, the new republics of the Commonwealth of Independent States, and Eastern/Central Europe-and business relationships with other countries of the world. The Journal of East-West Business is international in scope and treats business issues from comparative, cross-cultural, and cross-national perspectives. The journal features an Editorial Advisory Board that represents the Russian Federation, Eastern/Central European, and Baltic states in this new business arena.
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