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Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (1): 117–138.
Published: 01 February 2014
... the incentive and the ability to use discretionary accruals to meet or beat the consensus earnings forecast. We find a negative relationship between the level of abnormal audit fees paid by the client and the likelihood of using discretionary accruals to meet or beat the consensus analyst forecast. The evidence...