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Auditor choice and accruals patterns of cross-listed firms

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China Journal of Accounting Research 2011年第4期4卷 233-251页

作者： Bing Wang Qingquan Xin Department of Accountancy Nanjing University School of Economics and Business Administration Chongqing University

We examine the association between auditor choice and the accruals patterns of Chinese listed firms that cross-list in Hong *** evidence suggests that the clients of Big 4 auditors report lower unsigned discretionary accruals relative to the clients of non-Big 4 ***,we find that cross-listed firms with non-Big 4 auditors are more likely to understate their earnings and experience larger reversals of accruals in the future than cross-listed firms with Big 4 *** findings suggest that Big 4 auditors play a meaningful role in improving earnings quality for cross-listed firms,which helps to explain why crosslisted firms have higher earnings quality than their domestic counterparts,as documented in the previous literature.

关键词： Cross-listing Big 4 auditors accruals Emerging mar

Accrual components and stock trading costs

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China Journal of Accounting Research 2013年第4期6卷 287-300页

作者： Qianhua Lei School of Business Administration South China University of Technology

This paper examines the relationship between accrual components and stock trading costs in China and finds that both abnormal and normal accruals are associated with these costs. Moreover, negative accruals, both abnormal and normal, have a greater influence on stock trading costs than positive accruals because of short-selling constraints in the Chinese stock market. Further analysis reveals that investors who are fixated on accruals are unable to separate positive or negative abnormal accruals from earnings in ***, investors overestimate the persistence of both positive and negative normal accruals. These findings constitute further evidence of the low degree of market efficiency in China. Chinese investors seem to overestimate firm value when abnormal and normal accruals are positive and underestimate it when they are negative, thus leading to an asymmetric effect on trading costs between positive and negative accruals in the face of short-selling constraints in the Chinese stock market.

关键词： Abnormal accruals Normal accruals Short-selling co

Book-Tax Ratio and Earnings Quality of Listed Firms in Nigeria

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Journal of Modern Accounting and Auditing 2019年第5期15卷 249-260页

作者： Ferry Barineka Gberegbe Kenule Beeson Saro-Wiwa Polytechnic Bori Rivers State

The main objective of this study is to examine the nature relationship between book-tax ratio and earnings quality of listed firms in Nigeria. The other specific objective is to assess the level of earnings quality of listed firms in Nigeria. The expo facto design was adopted for this study on 47 listed firms on the Nigeria Stock Exchange. This design relies on secondary data in exploring the relationship between book-tax ratio and earnings quality. The result revealed that book-tax ratio has no significant positive association with earnings quality of listed firms in Nigeria. This suggests that taxable income does not convey additional incremental information on earnings with respect to contemporaneous stock returns and accruals. To the best of our knowledge, this is one of the few studies that have investigated the relationship between book-tax ratio and earnings quality in different sectors in Nigeria. The result has implication on capital market and earnings quality. Thus, the result of this study will be useful to capital market regulators, standard setters, and future researchers.

关键词： earnings quality tax accruals and taxable income

Financial Statements Frauds: Does Their Intensity Have a Connection with Earnings Management?

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Journal of Modern Accounting and Auditing 2020年第7期16卷 291-309页

作者： Mirella Ciaburri Fabio Fortuna Barbara Sveva Magnanelli Elisa Raoli UniversitàNiccolòCusano RomeItaly John Cabot University RomeItaly UniversitàCattolica di Milano MilanoItaly

This study investigates the relationship between earnings management and financial statements *** examine how earnings management practices;done in the two years before the fraud,impact the likelihood of fraud ***,we introduce a new measure for the fraud *** a sample of 70 fraud and 70 no-fraud firms,we find that firms committing fraud of higher intensity have managed earnings in the two years before the fraud *** paper contributes to the literature about fraud antecedents because it is the first study measuring the relationship between earnings management and the intensity of the fraud,and it can be also useful for practitioners,because using the analysis of earnings management practices,analysts can foresee and prevent financial statements frauds.

关键词： earnings management financial statement fraud fraud intensity restate accruals