aller au contenu
The association between audit fees and reported earnings quality in pre- and post-Sarbanes-Oxley regimes
FermerAperçu de cet ouvrage
Vérifiant…

The association between audit fees and reported earnings quality in pre- and post-Sarbanes-Oxley regimes

Auteur : Santanu Mitra; Donald R Deis; Mahmud Hossain
Éditeur : Emerald Group Publishing Limited
Édition/format : Article Article : Anglais
Publication :Review of Accounting and Finance, 8, no. 3 (2009): 232-252
Base de données :ArticleFirst
Autres bases de données : British Library Serials
Évaluation :

moyenne basée sur 1 évaluation(s) 1 avec une critique

Plus comme ceci

 

&AllPage.SpinnerRetrieving;

Trouver un exemplaire en ligne

Liens vers cette revue/publication

Trouver un exemplaire dans la bibliothèque

&AllPage.SpinnerRetrieving; Recherche de bibliothèques qui possèdent cet ouvrage...

Détails

Format : Article
Tous les auteurs / collaborateurs : Santanu Mitra; Donald R Deis; Mahmud Hossain
ISSN :1475-7702
Note sur la langue : English
Identificateur Unique : 439889449
Récompenses :

Critiques

Critiques d’utilisateurs

Critiques des utilisateurs de WorldCat (1)

(www.salgskonorway.com)Parajumpers Jakke

de salgskonorway (Utilisateur de WorldCat. Publication 2012-10-05) Excellent Permalien

<a href="http://www.salgskonorway.com/parajumpers-jakke-parajumpers-jakke-man-c-112_113.html">http://www.salgskonorway.com/parajumpers-jakke-parajumpers-jakke-man-c-112_113.html</a>

<a href="http://www.salgskonorway.com/parajumpers-jakke-parajumpers-jakke-kvinner-c-112_114.html">http://www.salgskonorway.com/parajumpers-jakke-parajumpers-jakke-kvinner-c-112_114.html</a>...
Lire la suite...  Lire la suite...

  • Est-ce que cette critique vous a été utile?
  •   
Récupération des critiques de GoodReads...
Récuperation des critiques DOGObooks…

Tags

Tous les tags des utilisateurs (3)

Voir les tags les plus utilisés sous forme de : liste de tags | nuage de tags

Ouvrages semblables

Listes d’utilisateurs dans lesquelles cet ouvrage apparaît (3)

Confirmez cette demande

Vous avez peut-être déjà demandé cet ouvrage. Veuillez sélectionner OK si vous voulez poursuivre avec cette demande quand même.

Données liées


<http://www.worldcat.org/oclc/439889449>
library:oclcnum"439889449"
owl:sameAs<info:oclcnum/439889449>
rdf:typeschema:Article
schema:contributor
schema:contributor
schema:creator
schema:datePublished"2009-08-07"
schema:description"Purpose The purpose of this paper is to examine the empirical association between expected and unexpected audit fees and reported earnings quality for a sample of Big 4(5) client companies over a period from 2000 to 2005. Design/methodology/approach The paper employs a cross-sectional multiple regression model for a sample of 1,142 firms (6,852 firm-years) covering a time period of six years comprising 2000 to 2005 to evaluate the relationship between both expected and unexpected audit fees and performance-adjusted discretionary accruals that are estimated from the extended version of the modified Jones model. Findings The paper finds that both expected and unexpected audit fees are associated with an increase in earnings quality, as indicated by the reduction of both absolute and signed discretionary accrual adjustments. Furthermore, in some analyses these associations are found to persist into the post-Sarbanes-Oxley Act (SOX) period. The main results hold in sensitivity tests that involve using both the absolute and signed unexpected audit fees as independent variables and in tests that use both the absolute and signed current accruals as dependent variables of interest. Research limitations/implications The results suggest that audit efforts consistent with client-specific business attributes and reflected in expected audit fees mitigate financial reporting biases, the effect of which is incrementally observable to some extent in the post-SOX period as well. Unexpected audit fees, a proxy for fee surprise arising out of auditor-client-specific contractual situations, are also associated with an increase in earnings quality. The association is, in some analyses, significant for the post-SOX years. The test results do not exhibit any evidence of auditor independence problems associated with high expected and unexpected audit fees; a result that supports the "reputation protection" argument for auditors' reporting decisions. Originality/value In a time period surrounding the introduction of SOX when nonaudit consulting services have severely been restricted, and the audit fee growth for publicly traded companies have been dramatic, an analysis of this nature potentially produces valuable insights into the auditors' fee decision, audit efforts, and auditor independence issue. The study looks into a new perspective concerning the relationship between audit fees and financial reporting practice over the two regulatory regimes, pre- and post-SOX."
schema:exampleOfWork<http://worldcat.org/entity/work/id/317284692>
schema:inLanguage"en"
schema:isPartOf
schema:name"The association between audit fees and reported earnings quality in pre- and post-Sarbanes-Oxley regimes"
schema:pageStart"232"
schema:publisher
schema:url

Content-negotiable representations

Fermer la fenêtre

Veuillez vous identifier dans WorldCat 

Vous n’avez pas de compte? Vous pouvez facilement créer un compte gratuit.