An Examination of Earnings Quality in Australia : Do Auditor Attributes Matter?
dc.contributor.author | Singh, Abhijeet | |
dc.contributor.supervisor | Prof. John Evans | |
dc.contributor.supervisor | Dr Nigar Sultana | |
dc.contributor.supervisor | Dr Harjinder Singh | |
dc.date.accessioned | 2017-01-30T10:07:58Z | |
dc.date.available | 2017-01-30T10:07:58Z | |
dc.date.created | 2014-08-22T04:39:22Z | |
dc.date.issued | 2014 | |
dc.identifier.uri | http://hdl.handle.net/20.500.11937/1514 | |
dc.description.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. | |
dc.language | en | |
dc.publisher | Curtin University | |
dc.title | An Examination of Earnings Quality in Australia : Do Auditor Attributes Matter? | |
dc.type | Thesis | |
dcterms.educationLevel | PhD | |
curtin.department | School of Accounting | |
curtin.accessStatus | Open access |