Real and accrual-based earnings management in the pre- and post- engagement partner signature requirement periods in the United Kingdom
Sign Up to like & getrecommendations! Published in 2019 at "Review of Quantitative Finance and Accounting"
DOI: 10.1007/s11156-019-00827-2
Abstract: In order to address the concern about whether the Public Company Accounting Oversight Board’s recent requirement to disclose an EP’s name in the United States (US) may cause unwanted consequences such as an increase in… read more here.
Keywords: based earnings; management; earnings management; engagement partner ... See more keywords
Lead engagement partner workload, partner-client tenure and audit reporting lag
Sign Up to like & getrecommendations! Published in 2018 at "Managerial Auditing Journal"
DOI: 10.1108/maj-07-2017-1601
Abstract: Motivated by a recent call from DeFond and Zhang (2014) for auditing scholars to use “a richer set of audit firm, auditor office, and individual auditor characteristics to capture competency”, this study aims to extend… read more here.
Keywords: partner; engagement partner; study; audit ... See more keywords