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Keywords: fees, earnings management
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Journal Articles
Client Importance and Earnings Management: The Moderating Role of Audit Committees
Available to Purchase
AUDITING: A Journal of Practice & Theory (2011) 30 (3): 125–156.
Published: 01 August 2011
... audit committee auditor independence accruals corporate governance fees, earnings management nonaudit This study investigates how the association between the economic importance of a client to the auditor and earnings management is moderated by the audit committee. This is the first...