@article{paperid:1094016, author = {Azad, Abdollah and Salehi, Mahdi and Lari Dashtbayaz, Mahmoud}, title = {The materiality of identified misstatements by auditors and earnings management}, journal = {Management Research Review}, year = {2023}, month = {January}, issn = {2040-8269}, pages = {1--19}, numpages = {18}, keywords = {Audit adjustments; Materiality; Misstatement; Earnings management; Corporate governance; Motivations; Audit process}, }