Client Importance and Earnings Management: The Moderating Role of Audit Committees

By Vineeta D. Sharma, D. Sharma, Umapathy Ananthanarayanan. 2011

138 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/4265ef9cf6daa735529d8bb77d57dd247ce99334

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Lingzi Lin
2. Nopmanee Tepalagul

In Strategy and Management

1. Lingzi Lin
2. Nopmanee Tepalagul

Citations in the corpus

• Auditor Independence and Audit Quality (2015, background): “In contrast, Sharma, Sharma, and Ananthanarayanan (2011) document that a positive association exists and that an effective audit committee can lessen the economic bond between the auditor and the client.”