Narrow search
Showing 1 - 10 of 41,155
Cover Image
The moderating effect of audit quality on the relation between shareholder activism and earnings management : evidence from France
Siala, Souha Bouaziz; Jarboui, Anis - In: Contemporary economics 13 (2019) 1, pp. 63-78
The present paper aims to provide empirical evidence regarding the impact of shareholder activism on earnings management. Specifically, it is focused on investigating the moderating role of an external governance mechanism such as external audit quality. Based on a sample of French companies...
Persistent link: https://www.econbiz.de/10012176219
Cover Image
External investigations and disciplinary sanctions against auditors: the impact on audit quality
De Fuentes, Cristina; Illueca, Manuel; … - In: SERIEs : Journal of the Spanish Economic Association 6 (2015) 3, pp. 313-347
this measure of audit quality is observed only for smaller fines. The discretionary accrual approach to earnings management …
Persistent link: https://www.econbiz.de/10011311730
Cover Image
Effect of Auditor Opinion on Discretionary Accruals Behavior of Distressed Firms : Empirical Evidences from Iran
Etemadi, Hossein - 2013
The present study attempts to determine the discretionary accruals behavior (as a proxy for earnings management) of Iranian failing firms (defined here as pre-bankruptcy firms) in years prior to bankruptcy, and factors that lead to this behavior as well. For this purpose, we selected a sample...
Persistent link: https://www.econbiz.de/10013079409
Cover Image
Earnings management to avoid delisting from a stock market
Čornanič, Aleš; Novák, Jiri - 2015
We show that firms 'in danger' of being delisted from a stock market (NASDAQ) report higher performance-adjusted discretionary accruals and the inflated accruals are associated with an increased likelihood of maintained listing. Accruals of firms 'in danger' are less positive in fiscal quarters...
Persistent link: https://www.econbiz.de/10011344396
Cover Image
The Behaviour of Earnings, Accruals and Impairment Loss of Failed New Zealand Finance Companies
Kabir, Humayun - 2017
This study examines the behaviour of earnings, accruals and impairment losses of failed finance companies in New Zealand. It draws on conservatism in the development of research hypotheses about accounting variables that are likely to contain clues to future failures of finance companies. The...
Persistent link: https://www.econbiz.de/10012971346
Cover Image
Intra-Audit Firm Office Changes, Audit Pricing and Accrual Quality
Diaz, Jamie - 2011
I examine the effects of changes in audit quality on changes in accrual quality and audit fees for a sample of … audit quality while holding firm-specific factors which influence the choice of auditor, accrual quality, and audit fees … office is associated with an increase in accrual quality, as well as an increase in audit fees. Contrary to predictions based …
Persistent link: https://www.econbiz.de/10013117898
Cover Image
Auditor Industry Specialists and the Ability of Accruals to Predict Future Cash Flows
Renders, Annelies; Smeets, Britt; Vanstraelen, Ann; … - 2022
We examine the relation between auditor industry specialization and the ability of accruals to predict future cash flows, a key attribute of informative accounting. We find that, on average, client firms of industry specialist auditors have a weaker relation between accruals and future cash...
Persistent link: https://www.econbiz.de/10013403788
Cover Image
Do Auditors Care About Real Earnings Management in their Audit Fee Decisions?
Sohn, Byungcherl Charlie - 2011
effects of the accrual-based earnings management (AEM) and other control variables. I also find that the positive relation …
Persistent link: https://www.econbiz.de/10013121919
Cover Image
Auditor-Provided Tax Services and Earnings Management in Tax Expense : The Importance of Audit Committees
Lisic, Ling Lei - 2014
Regulators do not prohibit auditors from providing tax services to their audit clients, provided these services are preapproved by audit committees. I examine whether the association between auditor-provided tax services and earnings management in tax expense varies with audit committee...
Persistent link: https://www.econbiz.de/10013065404
Cover Image
The Interplay between Related Party Transactions and Earnings Management : The Role of Audit Quality
El-Helaly, Moataz - 2018
accrual earnings management or used as a third alternative to manage reported earnings. Our study employs a sample of firms … accrual earnings management and RPTs. Our evidence adds to understanding around the interplay between RPTs and earnings …
Persistent link: https://www.econbiz.de/10012926843