tailieunhanh - Auditor’s characteristics and earnings management in India

This study investigates whether auditor’s characteristics such as its independence and professional quality act as a deterrent to earnings management in India. The existing evidence on the relationship of auditor’s independence and quality with earnings management is not conclusive. | http afr. Accounting and Finance Research Vol. 7 No. 4 2018 Auditor s Characteristics and Earnings Management in India Hanish Rajpal1 Pawan Jain1 1 Institute of Management Technology Nagpur India. Correspondence Institute of Management Technology 603 Khullar Apartments Byramji Town Nagpur -440013. Maharashtra India Received September 5 2017 Accepted August 24 2018 Online Published September 7 2018 doi URL https Abstract This study investigates whether auditor s characteristics such as its independence and professional quality act as a deterrent to earnings management in India. The existing evidence on the relationship of auditor s independence and quality with earnings management is not conclusive. The said relationship has not been examined in the context of Indian companies. The study uses a panel data of 1 600 firm years. The study provides evidence on the presence of knowledge spillover hypothesis as negative relationship is found between fees for non-audit services and earnings management. The study does not find any significant relationship of earnings management with industry specialization of the auditor and size of the auditor. The results are consistent under various robustness checks. Keywords earnings management auditor non-audit fees big 4 panel data 1. Introduction Earnings management EM may be defined as the practice of altering the earnings by using management discretion or judgment and flexibility provided by accounting principles in order to achieve a desired objective. It has been argued that EM reduces the quality and information content of earnings Wang et al. 1993 Ali and Pope 1995 . Prior literature has also argued that reported earnings are related to stock returns Das and Lev 1994 Liu and Thomas 2000 . Considering that the opportunistic behavior of managers impacts the quality of financial reporting and thereby the decision making process of stakeholders accounting earnings .

• Kế toán - Kiểm toán
• Earnings management
• Non audit fees
• Big 4
• Panel data
• Institute of Chartered Accountant of India
• Banking earnings management
• Accrual earnings management
• Loan loss provisions
• Jones model
• Modified jones model
• Loan loss provisions earnings management
• Earnings quality
• Dividend policy
• Frontier market
• Earnings quality in Vietnam
• Accounting undergraduate Honors theses
• The effect of CEO it expertise on the information environment
• Evidence from management earnings forecasts
• Management earnings forecasts
• Effective information technology
• Accrual based earnings management
• Real earnings management
• Sarbanes Oxley Act
• Information value
• Financial reporting
• CEO characteristics
• The US banking industry
• Impact of CEO characteristics
• Family ownership concentration on the relationship
• The characteristics of board of directors and earnings management
• Directors and earnings management
• Family Ownership Concentration
• Board of Directors Characteristics
• Listed firms
• Modified Jones Model listed firms
• Listed firms in Vietnam
• Earnings management behavior
• International Conference on Emerging Challenges
• Accounting comparability
• Accruals earnings management
• Frontier markets
• Reasonable value
• Ho Chi Minh City Stock Exchange
• Corporate performance
• Detecting earnings management
• Shared medical systems
• Earnings smoothing
• Sample questions
• Class handouts
• The role analysis of accrual management
• Loss loan provision factor
• Fair value accounting to earnings volatility
• The Stock Exchange of Indonesia Website
• Indonesia Capital Market
• The accrual management role
• Kinh tế kinh doanh
• Tạp chí khoa học
• Top Executive Gender
• Vietnamese Listed Firms
• M score model
• Non financial listed companies
• Beneish model
• Sales growth index
• Depreciation index
• Corporate governance on earnings management of enterprises listed
• Hochiminh stock exchange
• Ho Chi Minh Stock Exchange
• The CEO duality
• Corporate governance mechanism
• Corporate governance
• Enterprises listed
• Equity based compensation
• Directors’ and officers’ liability insurance coverage
• Equity based executive compensation
• Risk taking behavior
• Principles based standards
• Rules based standards
• IFRS adoption
• Price efficiency
• Classification shifting
• Analyst coverage
• Monitoring factors
• Chief Financial Officer
• Financial reporting quality
• Discretionary accruals
• China SOX
• Internal control over financial reporting
• Banks listed in Tehran Stock Exchange
• Tehran Stock Exchange
• Risk management on earnings volatility
• Dichev and Tang
• Journal of Accounting and Economics
• Board characteristics
• Sri Lanka
• Total market capitalisation of CSE
• Highest market capitalisation
• Summary of Doctor thesis
• Summary of Doctor of Accounting thesis
• Factors related to corporate governance
• Vietnam stock market
• Finance accounting and Auditing
• Jones model (1991)
• Ownership structure
• Debt ratio
• Financial performance
• Stochastic frontier analysis
• Performance evaluation
• Banking industry