Rusmin; Zahn, J-L.W. Mitchell Van Der; Tower, Greg; … - In: International Journal of Accounting, Auditing and … 3 (2006) 2, pp. 166-193
This study uses data from 298 Singapore publicly listed firms to examine the association between earnings management and two audit value attributes: auditor independence and auditor specialisation. We find firms engaging a specialist auditor had significantly lower levels of abnormal accruals...
