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dc.contributor.authorAbdul Wahab, Effiezal Aswadi
dc.contributor.authorZain, M.
dc.contributor.authorMarzuki, M.
dc.date.accessioned2017-01-30T12:04:06Z
dc.date.available2017-01-30T12:04:06Z
dc.date.created2015-03-03T03:50:48Z
dc.date.issued2010
dc.identifier.citationAbdul Wahab, E.A. and Zain, M. and Marzuki, M. 2010. After Enron: An Empirical Examination on Earnings Conservatism in Malaysia. Malaysian Accounting Review. 9 (1): pp. 19-41.
dc.identifier.urihttp://hdl.handle.net/20.500.11937/17801
dc.description.abstract

The failure of ENRON and subsequent demise of Arthur Andersen hasrenewed interest in earnings and audit research. This study examinesthe impact of ENRON debacle on earnings conservatism in Malaysia. Wehypothesised that in the period after ENRON, the auditors and managersof the firms have incentives to report more conservatively to avoid riskof litigation and to protect reputation capital. Based on a sample of 1043firm-years over the period of 2001 and 2002, we find that, on average,firms do report more conservatively in 2002. In addition, evidencesuggests that former Andersen clients report more conservatively in 2002relatively to non-Andersen clients. Further, we document similar resultsfor firms switching to from another Big 4 to another Big 4 auditing firmin 2002. Finally, we discover firms that did not switch in 2002 do reportmore conservatively in 2002. We conclude that the ENRON debacle havea profound impact on firms to report more timely earnings

dc.publisherU P E N A
dc.titleAfter Enron: An Empirical Examination on Earnings Conservatism in Malaysia
dc.typeJournal Article
dcterms.source.volume9
dcterms.source.number1
dcterms.source.startPage19
dcterms.source.endPage41
dcterms.source.issn16754077
dcterms.source.titleMalaysian Accounting Review
curtin.accessStatusFulltext not available


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