Discretionary Accruals, Managerial Incentives, and Audit and Non-Audit Services

• Main Authors: Van der Zahn, Jean-Luc Wolfgang Mitchell, Tower, Greg
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2004
• Subjects: Accounting; Corporate Finance
• Online Access: https://ink.library.smu.edu.sg/soa_research/15
• Institution: Singapore Management University

This study examines the linkages between discretionary accruals, management ownership and remuneration and non-audit service fees. All findings of the study are based on an extensive analysis of 351 publicly listed firms of Singapore for the fiscal year 2001. Inferential statistics results, using Or...