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Are Financially Constrained Firms Bad Audit Clients?
Audit assurance becomes more valuable for financially constrained businesses as they face operational and financial uncertainty.
By
Ahmet Kurt
| February 7, 2023
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Regulation
Adoption of Clawbacks Tied to Earnings Manipulation
Voluntary adoption of clawback policies is correlated with an increase in "real transactions management," a way to artificially boost earnings.
By
Matthew Heller
| January 21, 2015
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