The effect of client-auditor mismatches on earnings management using classification shifting: Evidence from China

Shanmei Luo1, Danning Yu1, Shudan Jin1

  • 1Business School, Shaoxing University, Shaoxing City, Zhejiang Province, China.

Plos One
|March 20, 2026
PubMed

Related Concept Videos

Impression Management Techniques IV: Altercasting01:14

Impression Management Techniques IV: Altercasting

Altercasting is a strategic communication technique in which an individual imposes a specific identity or social role onto another person to influence their behavior and shape the interaction. By presuming a role—such as “responsible leader” or “patient person”—altercasting encourages the target to conform to that identity, often aligning their behavior with the expectations associated with the role. The power of this tactic lies in its subtlety; once a role...
232
Correspondence Bias01:17

Correspondence Bias

Correspondence bias, also referred to as the fundamental attribution error, describes the tendency to attribute another person’s behavior to internal characteristics rather than situational influences. This cognitive bias leads individuals to overlook external factors that may be influencing actions, thereby fostering potentially inaccurate assessments of others’ intentions and dispositions.Empirical Evidence for Correspondence BiasResearch has consistently demonstrated the...
310
Compensation Mechanisms01:28

Compensation Mechanisms

The human body employs intricate mechanisms to counteract changes in blood pH, preventing conditions like acidosis (pH < 7.35) and alkalosis (pH > 7.45). These compensatory responses aim to restore normal arterial blood pH by engaging respiratory or renal systems, depending on the source of the imbalance.
Respiratory Compensation
This mechanism addresses metabolic-induced pH imbalances by adjusting breathing rates. Respiratory compensation begins within minutes of detecting a pH...
2.4K
Outliers and Influential Points01:08

Outliers and Influential Points

An outlier is an observation of data that does not fit the rest of the data. It is sometimes called an extreme value. When you graph an outlier, it will appear not to fit the pattern of the graph. Some outliers are due to mistakes (for example, writing down 50 instead of 500), while others may indicate that something unusual is happening. Outliers are present far from the least squares line in the vertical direction. They have large "errors," where the "error" or residual is the...
6.6K
Equity Theory01:26

Equity Theory

Equity theory explains how our sense of fairness influences the dynamics of close relationships. Rooted in social psychology, the theory posits that individuals evaluate fairness by comparing the ratio of their contributions to the rewards they receive. Relationship satisfaction is highest when these ratios are perceived as balanced between partners, promoting mutual reciprocity and a sense of justice.Equity vs. Equality in RelationshipsEquity is distinct from equality. Fairness does not...
373
Strategies of Self-Presentation I: Strategic Self-Presentation01:12

Strategies of Self-Presentation I: Strategic Self-Presentation

Strategic self-presentation refers to individuals' intentional efforts to influence how others perceive them. This process is employed in various social and professional settings, such as job interviews, dating, politics, and legal contexts, where individuals seek to shape impressions to gain social or material advantages. While people generally present themselves in ways that align with their authentic characteristics, external factors, such as cognitive load, can hinder their ability to...
303