Citations: Client importance and earnings quality: an analysis of the moderating effect of managerial incentives for target beating versus auditors’ incentives to avoid reputational losses and litigation

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Bum-Jin Park. (2023) Audit committee characteristics and firms’ investment efficiency: the moderating effect of audit committee mandatory requirements. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 52:3, pages 439-460.
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João Miguel Borralho, Dolores Gallardo Vázquez & Remedios Hernández-Linares. (2020) Earnings management in private family versus non-family firms. The moderating effect of family business generation. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 49:2, pages 210-233.
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Reza Hesarzadeh. (2019) Are the individual and collective roles of financial reporting quality measures the same? Evidence in the context of information uncertainty. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 48:2, pages 160-202.
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Estíbaliz Biedma López, Emiliano Ruiz Barbadillo & Andrés Guiral Contreras. (2018) ANÁLISIS empírico del efecto de las rentas económicas en el comportamiento independiente del auditor. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 47:3, pages 366-399.
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Ana Zorio-Grima, María Antonia García-Benau, Alfredo J. Grau-Grau & Floralba Paredes-Ojeda. (2018) El informe de transparencia de las firmas auditoras: Evidencia del mercado español 2010-2013. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 47:2, pages 280-305.
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Client importance and earnings quality: an analysis of the moderating effect of managerial incentives for target beating versus auditors’ incentives to avoid reputational losses and litigation

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Client importance and earnings quality: an analysis of the moderating effect of managerial incentives for target beating versus auditors’ incentives to avoid reputational losses and litigation

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