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Non-Audit Services and Earnings Management in the Pre-SOX and Post-SOX Eras · Study

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PreprintNon-Audit Services and Earnings Management in the Pre-SOX and Post-SOX Eras

Jayanthi Krishnan2011

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Preprintgreen2011

Non-Audit Services and Earnings Management in the Pre-SOX and Post-SOX Eras

Jayanthi Krishnan · Lixin Nancy Su · Yinqi Zhang

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

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

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References

2005Performance matched discretionary accrual measures 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*2012Detecting Earnings Management 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods 2004Earnings quality in UK private firms: comparative loss recognition timeliness 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence

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Details

Year2011

Typepreprint

Published2011-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations16

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.1677166

openalex_workW2171135607

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