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    An Examination of Earnings Quality in Australia : Do Auditor Attributes Matter?

    200150_Singh 2014.pdf (2.563Mb)
    Access Status
    Open access
    Authors
    Singh, Abhijeet
    Date
    2014
    Supervisor
    Prof. John Evans
    Dr Nigar Sultana
    Dr Harjinder Singh
    Type
    Thesis
    Award
    PhD
    
    Metadata
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    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/1514
    Collection
    • Curtin Theses
    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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