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Showing 1 to 1 of 1 for “"accrual transaction earnings management"”.
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A Question of Ambiguity, Risk, and Trust: Do Auditors React Differently to Potential Accrual Transaction Earnings Management than to Potential Real Transaction Earnings Management?
… as auditor reaction to potential real transaction earnings management (low ambiguity) and potential accrual transaction earnings management (high ambiguity). The second factor, litigation risk is operationalized through an income increasing (high) or income decreasing (low) earnings …