AUT City Campus
Private Bag 92006
Auckland, Auckland 1142
New Zealand
Auckland University of Technology
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earnings management, earnings distributions, earnings benchmarks
Financial reporting quality, non-audit fees, meta-analysis
problem directors, audit committees, abnormal audit fees
Management earnings forecasts, business cycle, litigation risk
Audit report lag, Auditor industry specialization, National-level industry specialist, International Financial Reporting Standards (IFRS)
Environmental uncertainty, income smoothing, future earnings response coefficients