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Keywords: accruals quality
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2013) 27 (2): 205–228.
Published: 01 June 2013
...Kim Ittonen; Emilia Vähämaa; Sami Vähämaa SYNOPSIS This paper examines the association between accruals quality and the gender of the firm's audit engagement partner. In particular, given the documented gender-based differences in diligence, conservatism, and risk tolerance, we postulate...
