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dc.contributor.authorRusmin, Rusmin
dc.contributor.authorVan Der Zahn, J-L.
dc.contributor.authorTower, Greg
dc.contributor.authorBrown, Alistair
dc.date.accessioned2017-01-30T14:01:39Z
dc.date.available2017-01-30T14:01:39Z
dc.date.created2009-03-05T00:55:08Z
dc.date.issued2006
dc.identifier.citationRusmin, Rusmin and Van Der Zahn, J-L.W. and Tower, Greg and Brown, Alistair. 2006. Auditor independence, auditor specialisation and earnings management: further evidence from Singapore. The International Journal of Accounting, Auditing and Performance Evaluation. 3 (2): pp. 166-193.
dc.identifier.urihttp://hdl.handle.net/20.500.11937/37306
dc.identifier.doi10.1504/IJAAPE.2006.010300
dc.description.abstract

This study uses data from 298 Singapore publicly listed firms to examine the association between earnings management and two audit value attributes: auditor independence and auditor specialisation. We find firms engaging a specialist auditor had significantly lower levels of abnormal accruals than those using non-specialists. This supports the view industry specialisation better enables an auditor to constrain a client's earnings management. Our findings indicate the lack of a universal association between audit value attributes and earnings management. Results imply recent action of Singapore policymakers to strengthen rules governing audit independence as related to non-audit services may have been premature.

dc.publisherInderscience Enterprises
dc.titleAuditor independence, auditor specialisation and earnings management: further evidence from Singapore
dc.typeJournal Article
dcterms.source.volume3
dcterms.source.number2
dcterms.source.startPage166
dcterms.source.endPage193
dcterms.source.issn17408008
dcterms.source.titleThe International Journal of Accounting, Auditing and Performance Evaluation
curtin.note

The link to the journal’s home page is: http://www.inderscience.com/browse/index.php

curtin.note

Copyright © 2006 Inderscience Enterprises Limited. All rights reserved.

curtin.accessStatusFulltext not available
curtin.facultyCurtin Business School
curtin.facultySchool of Accounting


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