The impact of regulations on audit effort and earnings quality /
The main purpose of this study is to examine the impact of the establishment of the Audit Oversight Board (AOB) on audit effort and earnings management. Specifically, it is argued that the monitoring role of the AOB leads to auditors being more rigorous in conducting audits so as to achieve high com...
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| 主要作者: | |
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| 格式: | Thesis |
| 语言: | English |
| 出版: |
Kuala Lumpur :
Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia,
2014
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| 主题: | |
| 在线阅读: | Click here to view 1st 24 pages of the thesis. Members can view fulltext at the specified PCs in the library. |
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