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Keywords: Specialized auditing
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Journal Articles
Journal of Applied Accounting Research (2026) 27 (1): 141–163.
Published: 10 June 2025
... of earnings management the given firm expects from its peers. This is because any manipulation done by a misreporting firm will directly affect the perceived performance of this firm, and, indirectly, the perceived performance of its peers [2] . Real earnings management Peer effects Specialized...
