Audit adjustments and the discontinuity in earnings distribution around zero

• المؤلفون الرئيسيون: Lim, Chu Yeong, Suwardy, Themin, Zhang, Tracey Chunqi
• مؤلفون آخرون: Nanyang Business School
• التنسيق: مقال
• اللغة: English
• منشور في: 2023
• الموضوعات: Business::Auditing; Audit Quality; Earnings Management
• الوصول للمادة أونلاين: https://hdl.handle.net/10356/172139

Purpose: Previous research in auditing has used the probability of small profits or losses as a measure of audit quality. The purpose of this paper is to investigate the validity of the underlying assumption in prior audit literature that auditing mitigates clients’ inclination towards loss avoidanc...