Paugam, Luc; Casta, Jean-François - Université Paris-Dauphine (Paris IX) - 2012
We examine the consequences on impairment testing disclosures of auditor-pair choice made by French listed companies … where two (joint) auditors are required by law. Managers are likely to manipulate impairment-testing disclosures since it … provide evidence that combination of Big 4 / non-Big 4 auditors generate higher impairment-related disclosures levels whereas …