Audit Quality and Accrual Persistence : Examining the impact of auditor size and audit fees
Abstract This paper examines the connection between auditing and the persistency of reported accruals. Accruals are documented to be subjective by its nature thus running the risk of being aggressively reported by managers with the incentives of improving companies’ earnings. Consequently, accruals...
| Main Authors: | , |
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| Format: | Others |
| Language: | English |
| Published: |
Uppsala universitet, Företagsekonomiska institutionen
2011
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| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-144050 |