Chun, Jongeun; Yang, Joonsun - In: Global Business & Finance Review (GBFR) 26 (2021) 3, pp. 51-67
, firm earnings management, and auditor behavior, showing positive relationships between short selling and current and future … short selling and aggressive earnings management, is reflected in future audit fees and hours. Research limitations …. This study suggests that short selling is related to firm earnings management behavior, as well as to the auditor behaviors …