Based on the notion that the results of prior research are mixed, this study reinvestigates the association between corporate social responsibility and earnings quality. More precisely, we examine the association between corporate social responsibility and the degree of earnings management, the...

Using a matched sample of 1,806 firm-year observations from Germany and the United States over the sample period of 2005 to 2010, this paper examines audit practice differences between both countries. Our empirical results show qualitative similar results with regard to audit tenure effects on...