Article2013

The impact of auditor independence regulations on established and emerging firms

Victoria J. Clout · Larelle Law Chapple · Nilan. Gandhi

17 citations0/0 files storedAccounting Research Journal

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

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Purpose The purpose of this paper is to study whether auditor independence reforms introduced in 2004 led to an enhancement in earnings quality in the post-reform era.

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1983Separation of Ownership and Control 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers 1980Agency Problems and the Theory of the Firm 1991Earnings Management During Import Relief Investigations 1995Detecting Earnings Management.2003Earnings management and investor protection: an international comparison 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 2002Audit committee, board of director characteristics, and earnings management

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