Audit Quality and Earnings Management: Evidence from Sri Lanka: Food & Beverage and Hotel Sectors
C. J. Randenigala,
M. R. P. Wijesinghe
Abstract:The company's earnings are crucial for investors' decision-making since they provide emblems about value-creating ability. However, with the possibility of manipulating earnings, the whole purpose of financial reporting becomes valueless. External independent auditing can be identified as a control mechanism that minimises earnings management. This study examines the impact of audit quality on earnings management in the food and beverage sector and hotel companies in the Colombo Stock Exchange from 2013 to 201… Show more
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