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Journal Articles

Do Client Managers Strategically Manage Earnings in Response to Auditors’ Quantitative Materiality Threshold Disclosures?

Patricia Wellmeyer, Morton Pincus, Lijie Yao
Journal: Accounting Horizons
Accounting Horizons (2025) 39 (1): 221–240.
https://doi.org/10.2308/HORIZONS-2019-520
Published: 01 March 2025
... of auditors’ QMTs has limited the ability for researchers to investigate the extent to which these assessments may be associated with clients’ earnings management. 1 The U.K.’s implementation of expanded auditor reporting in 2013, pursuant to the passage of International Standard on Auditing (ISA...
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Includes: Supplementary data