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The Choice of Joint-Auditors and Earnings Quality: Evidence from French Listed Companies · Study

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PreprintThe Choice of Joint-Auditors and Earnings Quality: Evidence from French Listed Companies

Sophie Marmousez2009

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Preprintgreen2009

The Choice of Joint-Auditors and Earnings Quality: Evidence from French Listed Companies

Sophie Marmousez

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

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Auditing, Earnings Management, Governance Corporate Governance and Financial Management Financial Reporting and XBRL

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References

1981Auditor size and audit quality 1997The conservatism principle and the asymmetric timeliness of earnings1 1998The Effect of Audit Quality on Earnings Management*2004Earnings quality in UK private firms: comparative loss recognition timeliness 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals 1998Auditor changes and discretionary accruals 2003Auditor Conservatism, Asymmetric Monitoring, and Earnings Management*

Cited by

2020Audit quality, political connections and information asymmetry: evidence from banks in gulf co-operation council countries 2017Who’s Watching? Accountability in Different Audit Regimes and the Effects on Auditors’ Professional Skepticism 2018Examining the Effect of Joint and Dual Audits on Earnings Management Practices 2020The Effect of Audit Quality on Financial Performance of Deposit Money Banks (Evidence from Nigeria)2012Was the European Commission Green Paper Right? An Evaluation of the French Experience with Joint Auditing

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Details

Year2009

Typepreprint

Published2009-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations36

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.1330061

openalex_workW1777009869

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2022Multiple audit mechanism, audit quality and cost of debt: empirical evidence from a developing country

2021Effects of Joint Audits on Audit Quality and Audit Costs: A Game-Theoretical Explanation for Contradictory Empirical Results