Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals

Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals

This article aims to measure the effect of the audit firm rotation on the earnings quality of Brazilian public companies listed on BM&FBOVESPA in the period from 2008 to 2015. We use discretionary accruals as a measure of earnings quality, using two approaches: earnings management and the estima...

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Bibliographic Details
Main Authors: Adalene Olivia Silvestre, Cristiano Machado Costa, Clóvis Antônio Kronbauer
Format: Article
Language:English
Published: FUCAPE Business School 2018-01-01
Series:BBR: Brazilian Business Review
Subjects:
audit rotation
earnings quality
discretionary accruals
earnings management
estimation errors
Online Access:http://www.redalyc.org/articulo.oa?id=123057435001

Internet

http://www.redalyc.org/articulo.oa?id=123057435001

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