Do auditors perceive that there exists earnings management in goodwill accounting under IFRS?

Approved

Publication information

OKM publication type
A1
Category
Artikkelit ja abstraktit
Sub category
Tieteelliset aikakauslehtiartikkelit
Type
Alkuperäisartikkeli
Refereed
Kyllä

Authors of the publication

Number of authors
2
Authors
Pajunen Kati, Saastamoinen Jani

Publication channel information

Title of journal/series
Managerial auditing journal
ISSN (print)
0268-6902
ISSN (electronic)
1758-7735
ISSN (linking)
0268-6902
Publication forum ID
62897
Publication forum level
1
Country of publication
Australia
Internationality
Yes

Detailed publication information

Publication year
2013
Reporting year
2013
Journal/series volume number
28
Journal/series issue number
3
Page numbers
245-260
DOI
10.1108/02686901311304367
Language of publication
English

Co-publication information

International co-publication
No

Classification and additional information

MinEdu field of science classification
512 Business and management