This study examines how financial statement management via pension plan assumption choices, a simple mechanism through which management can manipulate financial reports, is related to corporate governance effectiveness. Based on our sample of Taiwanese listed companies, which are characterized...

We investigate the relationship between auditor brand name, industry specialization, and earnings management as measured by discretionary accruals for a sample of listed companies in Taiwan, where the litigation risk against auditors is much less than the risk in the USA. We find that the use of...

Purpose – This paper investigates the relationship between audit quality (as measured by auditor size and industry specialization) and earnings management (as measured by unexpected accruals) for Taiwan IPO firms.Design/methodology/approach – First uses unexpected accruals in the modified...

We investigate the relationship between auditor brand name, industry specialisation, and earnings management as measured by discretionary accruals for a sample of listed companies in Taiwan, where the litigation risk against auditors is much less than the risk in the USA. We find that the use of...

We investigate the relationship between auditor brand name, industry specialisation, and earnings management as measured by discretionary accruals for a sample of listed companies in Taiwan, where the litigation risk against auditors is much less than the risk in the USA. We find that the use of...

Purpose – This paper investigates the relationship between audit quality (as measured by auditor size and industry specialization) and earnings management (as measured by unexpected accruals) for Taiwan IPO firms. Design/methodology/approach – First uses unexpected accruals in the modified...