Keywords
AccrualAccountingAuditBusinessEarnings managementSample (material)Financial distressEmpirical evidenceEarningsGoing concernAuditor's reportActuarial scienceFinancial system
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Publication Info
- Year
- 2003
- Type
- article
- Volume
- 37
- Issue
- 2
- Pages
- 139-165
- Citations
- 365
- Access
- Closed
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Cite This
Marty Butler,
Andrew J. Leone,
Michael Willenborg
(2003).
An empirical analysis of auditor reporting and its association with abnormal accruals.
Journal of Accounting and Economics
, 37
(2)
, 139-165.
https://doi.org/10.1016/j.jacceco.2003.06.004
Identifiers
- DOI
- 10.1016/j.jacceco.2003.06.004