Determinants of audit quality in Philippine audit firms: An earnings management approach

• Main Authors: Banares, Jamielyn Anne, Kho, Sarah Grace R., Tan, Maybelle Blaine Ocampo, Torres, Angelica Christine F.
• Format: text
• Language: English
• Published: Animo Repository 2008
• Subjects: Auditing > Quality control > Standards > Philippines; Accounting > Quality control > Standards > Philippines; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/14128
• Institution: De La Salle University

This paper examines the relationship between audit quality and several audit firm-specific characteristics using univariate econometric analyses. With performance-matched modified Jones discretionary accruals as a measure of earnings management, which in turn, is an indirect proxy for audit quality,...