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The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals
Antle, Rick; Gordon, Elizabeth; Narayanamoorthy, Ganapathi - School of Management, Yale University - 2002
determined. We address this endogeneity issue by modeling the confluence of audit fees, fees for non-audit services and abnormal … knowledge spillovers (or economies of scope) from auditing to non-audit services and from non-audit services to auditing. While … knowledge spillovers from non-audit services to auditing have been found in prior research [e.g. see Simunic 1984], the presence …
Persistent link: https://www.econbiz.de/10008853005
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The joint determination of audit fees, non-audit fees, and abnormal accruals
Antle, Rick; Gordon, Elizabeth; Narayanamoorthy, Ganapathi - In: Review of Quantitative Finance and Accounting 27 (2006) 3, pp. 235-266
determined. We address this endogeneity issue by modeling the confluence of audit fees, fees for non-audit services and abnormal … knowledge spillovers (or economies of scope) from auditing to non-audit services and from non-audit services to auditing. While … knowledge spillovers from non-audit services to auditing have been found in prior research [e.g. see Simunic, 1984], the …
Persistent link: https://www.econbiz.de/10005701292
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The Challenges of Public Sector Audit as an Effective Accountability Tool in PPP Arrangements in Nigeria
Chukwunedu, Okaro Sunday - 2011
The purpose of this study is to explore some of the challenges constraining public sector audit from acting as an effective accountability tool in PPP arrangements in Nigeria and to proffer solutions. This is a conceptual paper and relies on extensive review of literature. We find, among others,...
Persistent link: https://www.econbiz.de/10013117662
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Assessment of the comparative ability of accounting bases in predicting future cash flows : evidence from Nigeria
Ebiaghan, Orits Frank - In: Trends economics and management 12 (2018) 32, pp. 35-48
Purpose of the article: This study examines the comparative abilities of accrual-based and cash-based accounting information to predict future operating cash flows with particular focus on quoted Nigerian non-financial companies. Secondary data were utilized for the study and were extracted from...
Persistent link: https://www.econbiz.de/10012022234
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Impact of accounting conservatism on IPO under-pricing : evidence from India
Sreenu, Nenavath; Pradhan, Ashis Kumar; Xuan Vinh Vo; … - In: Cogent economics & finance 10 (2022) 1, pp. 1-21
In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is of attention to stakeholders and supervisors. Furthermore, the study examines how asymmetry information affects the implication of accounting conservatism for IPOs. Based on a...
Persistent link: https://www.econbiz.de/10014500281
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The Effect of Corporate Governance, Ownership and Tax Aggressiveness on Earnings Management
Alexander, Nico - 2018
Objective –The purpose of this research is to empirically examine the effect of corporate governance, ownership and tax aggressiveness on earnings management. Methodology/Technique –The population of this research consists of non-financial companies listed on the Indonesian Stock Exchange...
Persistent link: https://www.econbiz.de/10012926682
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The Effect of IFRS Convergence on Earnings Quality : Empirical Evidence From Indonesia
Sutrisno, Paulina - 2018
Objective –The purpose of this research is to examine the impact of the International Financial Reporting Standard (IFRS) convergence in Indonesia on earnings quality. Methodology/Technique – Earnings quality is measured on both accrual earnings management and real earnings management....
Persistent link: https://www.econbiz.de/10012926686
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International Financial Reporting Standards and Earnings Management in Latin America
Santana, Verônica - 2016
This study analyzes the level of earnings management in Latin America after the adoption of the International Financial Reporting Standards (IFRS) and analyzes the role of cross-listing in the United States. The literature on earnings management in less developed countries is still under...
Persistent link: https://www.econbiz.de/10013006439
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Effects of Income Smoothing Practices on the Conservatism of Public Companies Listed on the BM&FBOVESPA
Almeida, Jose Elias Feres de - 2015
The aim of this study was to investigate two aspects of accounting information that may be inherently related: income smoothing practices and conditional conservatism. Theoretically, the more a firm employs income smoothing, i.e., uses accruals to reduce the variability of profits, the less...
Persistent link: https://www.econbiz.de/10013036725
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The Impact of Disclosure Quality on Corporate Governance and Earnings Management : Evidence from Companies in Indonesia
Jatiningrum, Citrawati - 2016
This paper investigates the relationship between corporate governance and earnings management with disclosure quality as a moderating variable in the scenario of highly concentrated ownership and less protected investors. The data obtain from listed Indonesian manufacturing companies using...
Persistent link: https://www.econbiz.de/10012986717