An Examination of Earnings Quality in Australia : Do Auditor Attributes Matter?
Access Status
Open access
Authors
Singh, Abhijeet
Date
2014Supervisor
Prof. John Evans
Dr Nigar Sultana
Dr Harjinder Singh
Type
Thesis
Award
PhD
Metadata
Show full item recordSchool
School of Accounting
Collection
Abstract
This study examines the effect of multiple auditor attributes underpinning auditor quality (that is, auditor brand, auditor specialization, provision of non-audit services, and audit partner tenure) on earnings quality across a longitudinal timeframe. The analysis is important given continuing questions and uncertainty of the precise nature of the auditor quality/earnings quality linkage. Results from this study have clear implications for auditors, corporate management/firms, regulators, capital market participants, and scholars alike.
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