Discretionary-accruals models and audit qualifications

Bartov, Eli, Gul, Ferdinand A. and Tsui, Judy S. L. 2000, Discretionary-accruals models and audit qualifications, Journal of accounting and economics, vol. 30, no. 3, pp. 421-452, doi: 10.1016/S0165-4101(01)00015-5.

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Title Discretionary-accruals models and audit qualifications
Author(s) Bartov, Eli
Gul, Ferdinand A.ORCID iD for Gul, Ferdinand A. orcid.org/0000-0001-8260-1472
Tsui, Judy S. L.
Journal name Journal of accounting and economics
Volume number 30
Issue number 3
Start page 421
End page 452
Total pages 32
Publisher Elsevier
Place of publication Amsterdam, The Netherlands
Publication date 2000-12
ISSN 0165-4101
Keyword(s) Discretionary-accruals models
Earnings management
Audit qualification
Big Six auditors
Language eng
DOI 10.1016/S0165-4101(01)00015-5
Field of Research 150103 Financial Accounting
1402 Applied Economics
1501 Accounting, Auditing And Accountability
Socio Economic Objective 970115 Expanding Knowledge in Commerce
HERDC Research category C1.1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2000, Elsevier
Persistent URL http://hdl.handle.net/10536/DRO/DU:30086490

Document type: Journal Article
Collection: Department of Accounting
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