Discretionary Accruals and Auditor Behaviour in Code-Law Contexts: An Application to Failing Spanish Firms

Author: Ajona Laura Arnedo   Dallo Fermin Lizarraga   Alegria Santiago Sanchez  

Publisher: Routledge Ltd

ISSN: 1468-4497

Source: European Accounting Review, Vol.17, Iss.4, 2008-12, pp. : 641-666

Disclaimer: Any content in publications that violate the sovereignty, the constitution or regulations of the PRC is not accepted or approved by CNPIEC.

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Abstract