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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/76051
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/76051

    Title: Is enhanced audit quality associated with greater real earnings management?
    Authors: Chi, Wu-Chun;Lisic, L.L.;Pevzner, M.
    Contributors: 會計系
    Date: 2011-06
    Issue Date: 2015-06-22 16:07:45 (UTC+8)
    Abstract: SYNOPSIS: We examine whether firms resort to real earnings management when their ability to manage accruals is constrained by higher quality auditors. In settings involving strong upward earnings management incentives, i.e., for firms that meet or just beat earnings benchmarks and firms that issue seasoned equities, we find that city-level auditor industry expertise and audit fees are associated with higher levels of real earnings management. We find similar, albeit weaker, results for the Big N auditors. Our paper suggests an unintended consequence of higher quality auditors constraining accrual earnings management, namely, firms resorting to potentially even more costly real earnings management. We also find that longer auditor tenure is associated with greater real earnings management, which could suggest merits of mandating audit firm rotation. Keywords: real earnings management; audit quality; industry expertise; auditor tenure; audit fees.
    Relation: Accounting Horizons, 25(2), 315-335
    Data Type: article
    DOI 連結: http://dx.doi.org/10.2308/acch-10025
    DOI: 10.2308/acch-10025
    Appears in Collections:[會計學系] 期刊論文

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