Audit Quality and Earnings Management: Review and Synthesis of Empirical Evidence

Maya Ayu Safitri; Alwan Sri Kustono; Muhammad Miqdad

Volume 5, Issue 9 , September 2018, , Pages 738-750

  Earnings management (EM) is the choice of accounting policy by a manager to achieve multiple goals. EM activity can be divided into two types: accrual manipulation activity and real manipulation activity. However, both of these have a major difference: the accrual manipulation does not affect cash flow, ...  Read More