Can Accrual-based Metrics Indicate Material Accounting Misstatements? Evidence on Audit Adjustments
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More about this item
Keywords
Audit adjustments; Pre-audit financial statements; Earnings quality; Accounting misstatements;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2024-09-23 (Accounting and Auditing)
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