@article{2da4b77c2837463bb8f1e76ddaf9089d,
title = "An Examination of the Relationship between Audit Fees and Real Earnings Management Using a Simultaneous Equations Model",
author = "Hong, \{David Yong-Tao\} and Dowdell, \{Thomas D.\} and Herda, \{David N.\}",
note = "Real earnings management (REM) is actions taken by management that deviate from normal business practices carried out to meet certain earnings thresholds. Cohen, Dey, and Lys (2008); Cohen and Zarowin (2010); and Chi, Lisic, and Pevzner (2011) find that increased audit scrutiny prompts companies to switch from accrual-based earnings management (ABEM) to REM.",
year = "2014",
month = oct,
day = "31",
doi = "10.6293/AQAFA.2014.12.10",
language = "American English",
journal = "Advances in Quantitative Analysis of Finance and Accounting",
number = "12",
}