Keywords: Discipline
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Journal Articles
Managerial Finance (2001) 27 (12): 57–71.
Published: 01 December 2001
... as the investigation takes place. Considers possible reasons for this and concludes that it is due to the auditors becoming more conservative. © MCB UP Limited 2001 Accounting research Auditors Discipline Accounting policy Income USA Volume 27 Number 12 2001 57 Earnings Management and Auditor...

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