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The Role of Audit Firm Size, Non-Audit Services, and Knowledge Spillovers in Mitigating Earnings Management during Large Equity Issues
Eilifsen, Aasmund - 2016
We investigate how audit firm size and large auditor-provided non-audit services (NAS) affect accruals quality around large equity issues and acquisitions for Norwegian public companies from 1999-2013. We find poorer accruals quality around large equity increases. Big 4 audit firms mitigate...
Persistent link: https://www.econbiz.de/10013007737
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The role of audit firm size, non-audit services, and knowledge spillovers in mitigating earnings management during large equity issues
Eilifsen, Aasmund; Knivsflå, Kjell Henry - In: International journal of auditing : IJA 20 (2016) 3, pp. 239-254
Persistent link: https://www.econbiz.de/10011618190
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The value relevance of financial reporting on the Oslo stock exchange over the period 1964 - 2003
Gjerde, Øystein (contributor);  … - 2005
Persistent link: https://www.econbiz.de/10003262788