Auditor Reputation and Earnings Management: International Evidence from the Banking Industry

• Main Authors: Kiridaran, Kanagaretnam, LIM, Chee Yeow, Lobo, Gerald J.
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2010
• Subjects: Auditor reputation; Auditor expertise; Earnings management; Earnings benchmarks; Loan loss provisions; Accounting; Business Law, Public Responsibility, and Ethics; Corporate Finance
• Online Access: https://ink.library.smu.edu.sg/soa_research/3; https://ink.library.smu.edu.sg/context/soa_research/article/1002/viewcontent/Auditor_Reputation_2010_sv.pdf
• Institution: Singapore Management University

We examine the relation between auditor reputation and earnings management in banks using a sample of banks from 29 countries. In particular, we examine the implications of two aspects of auditor reputation, auditor type and auditor industry specialization, for earnings management in banks. We find...