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The moderating effect of audit quality on the relation between shareholder activism and earnings management : evidence from France
Siala, Souha Bouaziz; Jarboui, Anis - In: Contemporary economics 13 (2019) 1, pp. 63-78
The present paper aims to provide empirical evidence regarding the impact of shareholder activism on earnings management. Specifically, it is focused on investigating the moderating role of an external governance mechanism such as external audit quality. Based on a sample of French companies...
Persistent link: https://www.econbiz.de/10012176219
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The moderating effect of political connection on the relationship between non-audit services and accounting quality : evidence from an emerging market
Zarefar, Arumega; Nurul Azlin Azmi; Wan Adibah Wan Ismail; … - In: Cogent economics & finance 11 (2023) 1, pp. 1-24
This study investigates whether the provision of non-audit services (NAS) is associated with accounting quality and whether political connection moderates the relationship between the NAS and accounting quality. The sample includes 2,245 firm-year observations from Malaysia during the period...
Persistent link: https://www.econbiz.de/10014500638
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External investigations and disciplinary sanctions against auditors: the impact on audit quality
De Fuentes, Cristina; Illueca, Manuel; … - In: SERIEs : Journal of the Spanish Economic Association 6 (2015) 3, pp. 313-347
this measure of audit quality is observed only for smaller fines. The discretionary accrual approach to earnings management …
Persistent link: https://www.econbiz.de/10011311730
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Effect of Auditor Opinion on Discretionary Accruals Behavior of Distressed Firms : Empirical Evidences from Iran
Etemadi, Hossein - 2013
The present study attempts to determine the discretionary accruals behavior (as a proxy for earnings management) of Iranian failing firms (defined here as pre-bankruptcy firms) in years prior to bankruptcy, and factors that lead to this behavior as well. For this purpose, we selected a sample...
Persistent link: https://www.econbiz.de/10013079409
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Earnings management to avoid delisting from a stock market
Čornanič, Aleš; Novák, Jiri - 2015
We show that firms 'in danger' of being delisted from a stock market (NASDAQ) report higher performance-adjusted discretionary accruals and the inflated accruals are associated with an increased likelihood of maintained listing. Accruals of firms 'in danger' are less positive in fiscal quarters...
Persistent link: https://www.econbiz.de/10011344396
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The Behaviour of Earnings, Accruals and Impairment Loss of Failed New Zealand Finance Companies
Kabir, Humayun - 2017
This study examines the behaviour of earnings, accruals and impairment losses of failed finance companies in New Zealand. It draws on conservatism in the development of research hypotheses about accounting variables that are likely to contain clues to future failures of finance companies. The...
Persistent link: https://www.econbiz.de/10012971346
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Intra-Audit Firm Office Changes, Audit Pricing and Accrual Quality
Diaz, Jamie - 2011
I examine the effects of changes in audit quality on changes in accrual quality and audit fees for a sample of … audit quality while holding firm-specific factors which influence the choice of auditor, accrual quality, and audit fees … office is associated with an increase in accrual quality, as well as an increase in audit fees. Contrary to predictions based …
Persistent link: https://www.econbiz.de/10013117898
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Auditor Industry Specialists and the Ability of Accruals to Predict Future Cash Flows
Renders, Annelies; Smeets, Britt; Vanstraelen, Ann; … - 2022
We examine the relation between auditor industry specialization and the ability of accruals to predict future cash flows, a key attribute of informative accounting. We find that, on average, client firms of industry specialist auditors have a weaker relation between accruals and future cash...
Persistent link: https://www.econbiz.de/10013403788
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Female Auditors and Accruals Quality
Ittonen, Kim - 2013
This paper examines the association between accruals quality and the gender of the firm's audit engagement partner. In particular, given the documented gender-based differences in diligence, conservatism, and risk tolerance, we postulate that female auditors may improve accruals quality. Using a...
Persistent link: https://www.econbiz.de/10013090994
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Characteristics of Auditors’ Non-Audit Services and Accruals Quality in Malaysia
Abdul Wahab, Effiezal Aswadi - 2020
Purpose: The purchase of non-audit services from incumbent auditors has generated considerable attention. This study aims to examine the relationship between characteristics of non-audit services, namely, the recurrence and types of services, and accruals quality in...
Persistent link: https://www.econbiz.de/10012838617