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Myth : external financial reporting quality has a 1st order effect on firm value
Zimmerman, Jerold L. - 2012
I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value. Recognizing that external financial reporting quality is...
Persistent link: https://www.econbiz.de/10010250808
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Earnings Management and Financial Reporting Fraud : Can External Auditors Spot the Difference?
Kassem, Rasha - 2012
The aim of this paper is to increase external auditors' knowledge about earnings management and help them spot the difference between earnings management and financial reporting fraud. A thorough literature review was undertaken to achieve the paper's aim. The secondary data used in this paper...
Persistent link: https://www.econbiz.de/10013102850
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Is Enhanced Audit Quality Associated with Greater Real Earnings Management?
Chi, Wuchun - 2013
tenure is associated with greater real earnings management, which could suggest merits of mandating audit firm rotation …
Persistent link: https://www.econbiz.de/10013092595
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Regulation and the Interdependent Roles of Managers, Auditors, and Directors in Earnings Management and Accounting Choice
Libby, Robert - 2017
In this paper, we examine the growing number of behavioral studies of how financial reporting, auditing, and other corporate governance regulations affect earnings management and accounting choice-related decisions of managers, auditors, and directors. We first describe how experimental and...
Persistent link: https://www.econbiz.de/10012971794
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Do Former Auditors on the Audit Committee Constrain Earnings Management? Evidence from the Banking Industry
Ittonen, Kim - 2020
This paper examines whether former auditors on the audit committee constrain earnings management in the banking industry. Given the complexity and the size of banking organizations, it can be argued that the audit committees of large banks should possess a higher level of financial expertise...
Persistent link: https://www.econbiz.de/10012855626
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Earnings Management and Auditor Quality
Sahay, Savita - 2014
This paper analyzes the relationship between a firm's demand for different quality auditors and opportunities for earnings management.In our model, the firm simultaneously chooses the bias it introduces into its pre-audited earnings and the quality of its auditor. We show that firms that choose...
Persistent link: https://www.econbiz.de/10013059350
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Audit Firm Rotation and Audit Quality in the Nigerian-Banking Sector
Omoye, Alade - 2015
This study examines audit firm rotation and audit quality using cross-sectional pool data gathered from 15 banks in the … study found that audit firm rotation significantly affects audit quality although the effect is negative. Consequently, the … audit rotation, as this does not necessarily promote quality audit …
Persistent link: https://www.econbiz.de/10013017654
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Auditor Change Disclosures as Signals of Earnings Management and Risk
Miller, Stephanie - 2018
Auditor resignations are considered more negative signals than auditor dismissals, but firms' self-reported distinction between the two may not offer a complete or reliable representation of the nature of the auditor change. 8-K regulations require the disclosure of the adjournment of an audit...
Persistent link: https://www.econbiz.de/10012927617
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The Effects of Earnings Management on Enforcement Releases and Their Recognition in Audit Fees
Hoehn, Balthasar - 2013
In 2004 German legislation established the Financial Reporting Enforcement Panel. In 147 cases since then, the panel has ordered the announcement of errors in previously disclosed and audited financial statements of German firms. We use this unique dataset to evaluate the consequences of...
Persistent link: https://www.econbiz.de/10013078490
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The Effects of Voluntary Interim Auditor Reviews on Audit Fees and Earnings Quality
Hoehn, Balthasar - 2013
The interim reporting process provides decision-useful information to investors and market participants. However the legal circumstances of external interim auditor reviews differ worldwide. A mandatory review rule in the US as opposed to a contrary decision of the German legislator raises the...
Persistent link: https://www.econbiz.de/10013078493