| Περίληψη : | The purpose of this thesis is to examine if the high amounts of fees paid to auditors by their clients for non-audit services, affect accruals quality used as a proxy for earnings management. In fact, discretionary accruals can be used as a proxy for earnings management. Total accruals include discretionary accruals and nondiscretionary accruals. Discretionary accruals are this part of earnings that can be managed upwards or towards.External auditors carry out the audit procedure in companies and form their opinion in order to inform those who use the financial statements provided by management and rely on them if the financial statements present truly and fairly the financial position of the companies. Auditors have to conduct the audit in accordance with auditing standards generally accepted and obtain reasonable assurance about whether the financial statements are free of material misstatement.
|
|---|
Copyright © 2013 Βιβλιοθήκη Ο.Π.Α. Με την επιφύλαξη παντός δικαιώματος.