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Keywords: discretionary accruals
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Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (2): 147–169.
Published: 01 May 2013
...' signed discretionary accruals and subsequent audit pricing and auditor resignation decisions. We find that audit fees and resignations are positively associated with the risk of upward earnings management. We document a pecking order of auditor responses and find that auditors are more likely to respond...
Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (2): 167–188.
Published: 01 May 2012
.... May 2010 December 2011 2012 corporate governance auditor-client realignments audit risk financial risk litigation risk earnings manipulation risk discretionary accruals Sarbanes-Oxley Act of 2002 Our results suggest that Big N auditors consider client corporate...