摘要 : Management has the opportunity to promote self-serving accounting practices, such as earnings management, when management can effectively avoid oversight by the audit committee. This article investigates the effects of financial k... 展开
作者 | Anna M. Rose Jacob M. Rose |
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期刊名称 | 《Journal of Business Ethics》 |
页码/总页数 | p.193-205 / 13 |
语种/中图分类号 | 英语 / F7 |
关键词 | accounting choice audit committee earnings management financial knowledge judgment trust |
馆藏号 | F-128 |