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Influencing Factors on Earnings Management, Empirical Evidence from Listed German and Austrian Companies

Dilger, Thomas - 2016

Purpose – Since the 1960s earnings management has been a widely researched area and became presumably known by the current accounting scandals. This paper aims at empirically showing which factors affect earnings management.Design/methodology/approach – According to former research...

Persistent link: https://www.econbiz.de/10013001459

Auditor Independence and the Likelihood of a GAAP Violation

Sinha, Praveen - 2008

This paper examines whether auditor independence is compromised resulting in poor quality audit when auditors provide substantial non-audit services to their clients. Prior studies have used abnormal discretionary accruals, financial restatements, the likelihood of issuing a qualified opinion,...

Persistent link: https://www.econbiz.de/10012724202

Auditor's Responsibility and Independence : Evidence from China

Lin, Z. Jun - 2013

The auditor's responsibility and independence are crucial issues underlying the independent auditing function and has … significant implications on the development of auditing standards and practices. Through a questionnaire survey, this study … People's Republic of China. The results reveal that the role and benefits of public accounting (independent auditing) have …

Persistent link: https://www.econbiz.de/10014073513

Auditor Fees Around Dismissals and Resignations : Additional Evidence

Griffin, Paul A.; Lont, David H. - 2008

This paper offers new findings on the relation between auditor dismissals and resignations and audit fees. Unlike the prior research, which studies the fees of auditors after an auditor change, we focus on audit fees before an auditor change. Our evidence shows that incumbent auditors charge...

Persistent link: https://www.econbiz.de/10014218525

Initial Evidence on the Association Between Non-Audit Fees and Restated Financial Statements

Raghunandan, Kannan; Read, William J.; Whisenant, Scott - 2016

An increasing number of firms have restated previously issued financial statements in recent years. Legislators, regulators, and others speculate that restatements are associated with fees received by auditors for non-audit services (non-audit fees). The current study provides empirical evidence...

Persistent link: https://www.econbiz.de/10014067068

An Analysis of Audit Fees Following the Passage of Sarbanes-Oxley

Griffin, Paul A.; Lont, David H. - 2008

increase in the auditing profession's share of the risk of defective financial statements and client companies' resources to …

Persistent link: https://www.econbiz.de/10014050559

Abnormal Audit Fees and Audit Quality : Initial Evidence from the German Audit Market

Krauss, Patrick - 2015

This study investigates the economic auditor-client dependency issue by examining the association between abnormal audit fee pricing and audit quality. Our study is the first to analyze this phenomenon empirically for the institutional setting of German IFRS firms by using a sample of 2,334...

Persistent link: https://www.econbiz.de/10013038760

Financial information and management decisions : impact of accounting policy on financial indicators of the firm

Černius, Gintaras; Birškytė, Liucija - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 21 (2020) 1, pp. 48-57

To be useful for decision-making accounting information needs to be of high quality. This article examines how tax accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation model reveals that significant distortions occur in...

Persistent link: https://www.econbiz.de/10012221919

Material Weaknesses in Tax-Related Internal Controls and Last Chance Earnings Management

Gleason, Cristi A.; Pincus, Morton; Rego, Sonja O. - 2016

We investigate consequences of tax-related material weaknesses in firms’ internal controls over financial reporting. We hypothesize that the presence of internal control material weaknesses (i.e., ICMWs) over the tax function makes earnings management through the income tax accrual (Dhaliwal...

Persistent link: https://www.econbiz.de/10014200735

Earnings Management Strategies for Meeting or Beating Expectations

Ronen, Joshua - 2020

In this study, we dispel several popular notions regarding the meeting or beating expectations/thresholds (MBE) phenomenon that permeates the research design of many empirical papers. First, MBE is not unequivocally associated with aggressive earnings management. Second, MBE does not necessarily...

Persistent link: https://www.econbiz.de/10012857489