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Keywords: Accrual earnings management
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Journal Articles
Audit quality and the trade-off between real and accrual earnings management in the oil and gas industry: the GCC evidence
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Journal of Applied Accounting Research (2021) 22 (2): 223–251.
Published: 15 December 2020
...Yosra Mnif; Afef Ben Hamouda Purpose This paper examines the impact of audit quality on the managerial preferences between real and accrual earnings management (REM and AEM, respectively) in oil and gas firms operating in the Gulf Cooperation Council (GCC) member countries. Design/methodology...
