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Abnormal Audit Fees and Audit Quality : The Importance of Considering Managerial Incentives in Tests of Earnings Management

Eshleman, John Daniel - 2014

Are high audit fees a signal that the auditor exerted more effort or a signal that the auditor may be losing her independence? Prior literature offers conflicting evidence. In this paper, we re-examine the issue on a sample of clients who have both the incentive and the ability to use...

Persistent link: https://www.econbiz.de/10013058925

CEO Equity Incentives and Audit Fees

Kim, Yongtae - 2014

This study examines whether CEO equity incentives have an impact on audit pricing. Prior studies investigate whether CEO equity incentives motivate executives to manage earnings for personal financial gains. Our focus is on whether auditors perceive CEO equity incentives to be associated with...

Persistent link: https://www.econbiz.de/10013060839

The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality Around the World

Francis, Jere R. - 2007

The association of a country's investor protection regime with the quality of reported earnings is examined for a large sample of firms from 42 countries. Three attributes of earnings are evaluated: the magnitude of the association of a country's investor protection regime with the quality of...

Persistent link: https://www.econbiz.de/10012777099

The Influence of Management’s Internal Audit Experience on Earnings Management

Ege, Matthew - 2020

We examine whether firms with managers that have prior internal audit experience are less likely to manage earnings. We … find that firms with managers that have internal audit experience are associated with less overall earnings management … increased accruals-based earnings management. Further tests reveal that this effect is generally strongest when managers with …

Persistent link: https://www.econbiz.de/10012823577

Former Audit Firm Personnel as Cfos : Effect on Earnings Management

Krishnan, Jagan; Dowdell, Thomas D. - 2014

Corporate hiring of former audit personnel to fill key financial positions is a practice that has attracted attention from the media, the accounting profession, and regulators. The concern is that the former external auditor who now holds a key position with the client may be able to circumvent...

Persistent link: https://www.econbiz.de/10014073872

Shareholders' demand for conservatism : accounting conservatism, earnings management, and the stewardship value of information

Larmande, Francois - 2015

This paper analyzes the impact of agents' risk aversion and other agency parameters on optimal bias in the performance measures used for incentive contracts. Prior research has shown that the limited liability of the agent results in a demand for accounting systems that are stringent compared to...

Persistent link: https://www.econbiz.de/10011544458