Auditor Independence and Auditor Specialization: Determinants of Earnings Management?

• Main Authors: Rusmin, Rusmin, Van der Zahn, Jean-Luc Wolfgang Mitchell, Tower, Greg, Brown, Alistair
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2005
• Subjects: Accounting; Business Law, Public Responsibility, and Ethics; Corporate Finance
• Online Access: https://ink.library.smu.edu.sg/soa_research/40
• Institution: Singapore Management University

This study examines the relation between two audit value characteristics – auditor independence and auditor quality – and the magnitude of earnings management. Our analysis also draws on Porter’s (1985) competitive strategy to consider the possible mitigating influence of a client’s absolute size an...