Toward the Effect of Audit Quality on Earnings Management——Empirical Evidence from Manufacturing Enterprises Listed in Shanghai Stock Market
Toward the Effect of Audit Quality on Earnings Management——Empirical Evidence from Manufacturing Enterprises Listed in Shanghai Stock Market作者机构：Southwestern University of Finance and Economics
出 版 物：《Journal of Modern Accounting and Auditing》 (现代会计与审计（英文版）)
年 卷 期：2005年第1卷第2期
页 面：69-81页
学科分类：12[管理学] 120202[管理学-企业管理（含：财务管理、市场营销、人力资源管理）] 1202[管理学-工商管理]
主 题：audit quality earnings management discretionary accruals dual audit non-dual Audit First Tenauditors non-First Ten auditors
摘 要：Nowadays, earnings management is a hot issue, but most of the researches focus on the incentives of earnings management and few of them refer to the effect of audit quality on earnings management. In this study, we directly examine the effect of external audit quality on earnings management by using discretionary accruals. We find that the discretionary accruals of non-dual audit companies are significantly greater than those of dual audit companies. We also find that clients of non-First Ten auditors intend to report greater discretionary accruals than those of First Ten auditors.
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