... suggests that certain auditor offices have systematic audit-quality problems and that these problems persist over time. Data Availability: All data are publicly available. 2013 We thank Mike Ettredge (editor), the two reviewers, and John Harry Evans (senior editor...

... implications for workpaper and audit quality. Data Availability: Data and materials used in this study are available upon request. staff-level auditor auditor-client relationship audit documentation audit evidence audit quality...

...Brian M. Burnett; Bradrick M. Cripe; Gregory W. Martin; Brian P. McAllister ABSTRACT We examine whether audit quality affects the trade-off between accrual-based and real earnings management. We hypothesize that firms motivated to manage earnings per share (EPS) to meet or beat consensus analysts...

... note: Accepted by John Harry Evans III, with thanks to Steven Kachelmeier for serving as editor on a previous version. November 2010 April 2012 2012 audit quality auditor reputation Japan High-quality external auditing is a central...