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The Relationship Between Segment-Level Manipulations And Audit Fees
2013
Journal of Applied Business Research
We examine the auditorssensitivity to manipulative financial reporting by investigating the relationbetween audit fees and segment-level manipulations. Segment reporting provides an interestingsetting to examine auditor risk assessments because of the discretion affordedto management under existing regulations. Segment manipulations, a form of classificationsmoothing, are not in violation of accounting standards; nevertheless, thesemanipulations violate the spirit of faithful representation by
doi:10.19030/jabr.v29i4.7930
fatcat:obfov22f2jhtfgywdhmt2xfnhe