Add to ORKGEarnings quality is concerned by information users such as shareholders and government regulators, and how to constrain earnings management has been widely discussed by previous researchers. From the view of auditors’characteristics, audit office size level could have an impact on earnings quality of clients. My study examines how the earnings quality vary from different audit office sizes base on the UK sample of listed companies from 2014-2016,by using Jones (1991) model to capture earnings management, I conclude that larger audit office size can help constrain earnings management and improve reporting reliability, and accumulated industry expertise for auditors also help improve earnings quality
This paper studies the impact of audit quality factors on accrual earnings management which breeds a...
Policymakers and regulators have been concerned about the role and value of external auditors and th...
This study explores how the board of directors and audit committee affect earnings management by ana...
Earnings quality is concerned by information users such as shareholders and government regulators, a...
Earnings are the most important number in financial reporting and they can provide information that ...
Audit quality is an important component of information quality in the capital market. It not only me...
This research investigates whether size, frequency of activities and independence of UK public firms...
Earnings quality is vital to investors' decision-making. However, management is involved in earnings...
In recent years, there has been a vast mass of large-scale business failures and scandals in various...
This paper examines the relations among board characteristics, audit committees and earnings quality...
Audit quality and the freedom which auditors give to the management of their clients in presenting f...
The study evaluates the association between the quality of auditing and real activity-based earnings...
I examine whether the enhancement of audit quality leads to the increasing use of downward real earn...
I examine whether the enhancement of audit quality leads to the increasing use of downward real earn...
The study is based on a sample of 5,514 publicly listed firms in the UK. I investigate the changes i...
This paper studies the impact of audit quality factors on accrual earnings management which breeds a...
Policymakers and regulators have been concerned about the role and value of external auditors and th...
This study explores how the board of directors and audit committee affect earnings management by ana...
Earnings quality is concerned by information users such as shareholders and government regulators, a...
Earnings are the most important number in financial reporting and they can provide information that ...
Audit quality is an important component of information quality in the capital market. It not only me...
This research investigates whether size, frequency of activities and independence of UK public firms...
Earnings quality is vital to investors' decision-making. However, management is involved in earnings...
In recent years, there has been a vast mass of large-scale business failures and scandals in various...
This paper examines the relations among board characteristics, audit committees and earnings quality...
Audit quality and the freedom which auditors give to the management of their clients in presenting f...
The study evaluates the association between the quality of auditing and real activity-based earnings...
I examine whether the enhancement of audit quality leads to the increasing use of downward real earn...
I examine whether the enhancement of audit quality leads to the increasing use of downward real earn...
The study is based on a sample of 5,514 publicly listed firms in the UK. I investigate the changes i...
This paper studies the impact of audit quality factors on accrual earnings management which breeds a...
Policymakers and regulators have been concerned about the role and value of external auditors and th...
This study explores how the board of directors and audit committee affect earnings management by ana...