Keywords
Successor cardinalAccrualAuditIncentiveBusinessAccountingLitigation risk analysisFinancial distressSample (material)Inherent risk (accounting)EconomicsExternal auditorFinancial systemEarningsMicroeconomicsInternal audit
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Publication Info
- Year
- 1998
- Type
- article
- Volume
- 25
- Issue
- 1
- Pages
- 35-67
- Citations
- 870
- Access
- Closed
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Cite This
Mark L. DeFond,
K.R. Subramanyam
(1998).
Auditor changes and discretionary accruals.
Journal of Accounting and Economics
, 25
(1)
, 35-67.
https://doi.org/10.1016/s0165-4101(98)00018-4
Identifiers
- DOI
- 10.1016/s0165-4101(98)00018-4