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Do Auditors Allow Earnings Management When Audit Fees are Low? · Study

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PreprintDo Auditors Allow Earnings Management When Audit Fees are Low?

Parveen P. Gupta2011

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Preprintgreen2011

Do Auditors Allow Earnings Management When Audit Fees are Low?

Parveen P. Gupta · Gopal V. Krishnan · Wei Xin Yu

19 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

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References

1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 2002Audit committee, board of director characteristics, and earnings management 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*1980The Pricing of Audit Services: Theory and Evidence 2004Costs of Equity and Earnings Attributes 2004The Economic Implications of Corporate Financial Reporting 1999The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems

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2022Abnormal audit fees and audit quality: Australian evidence

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Details

Year2011

Typepreprint

Published2011-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations19

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.1836829

openalex_workW1586975778

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