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Early debt extinguishment transactions and auditor materiality judgments: A bounded rationality perspective
Brian W. Carpenter,
Mark W. Dirsmith
Year
1992
Venue
Accounting Organizations and Society
Type
article
Citations
64
DOI
10.1016/0361-3682(92)90001-9
OpenAlex
W1981957010
Topics
Auditing, Earnings Management, Governance
Materiality (auditing)
Bounded rationality
Phenomenon
Audit
Earnings