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1-2 of 2
Keywords: discretionary accruals
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Journal Articles
Client Risk Management: A Pecking Order Analysis of Auditor Response to Upward Earnings Management Risk
Available to Purchase
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
The Effect of Corporate Governance on Auditor-Client Realignments
Available to Purchase
AUDITING: A Journal of Practice & Theory (2012) 31 (2): 167–188.
Published: 01 May 2012
... earnings manipulation risk discretionary accruals Sarbanes-Oxley Act of 2002 Cory A. Cassell is a Professor at the University of Arkansas, Gary A. Giroux is a Professor at Texas A&M University, Linda A. Myers is a Professor at the University of Arkansas, and Thomas C. Omer...
