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

• المؤلفون الرئيسيون: LIM, Chee Yeow, Kanagaretnam, Kiridaran, Lobo, Gerald J.
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2010
• الموضوعات: Accounting; Business Law, Public Responsibility, and Ethics; Corporate Finance
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/soa_research/780; http://aaahq.org/AM2010/abstract.cfm?submissionID=1654

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...