Browsing BI Open by Subject "earnings management"

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    • The Impact of Partners’ Economic Incentives on Audit Quality in Big 4 Partnerships 

      Dekeyser, Simon; Gaeremynck, Ann; Knechel, W. Robert; Willekens, Marleen (Peer reviewed; Journal article, 2021)
      Economic incentives are fundamental for understanding auditor behavior. In this paper, we investigate the association between the extent of partners’ fee-based compensation, partners’ observable net wealth, and audit ...