search query: @freeterm accruals / total: 8
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| Author: | Francis, J. R. Maydew, E. L. Sparks, H. C. |
| Title: | The role of Big 6 auditors in the credible reporting of accruals |
| Journal: | Auditing: A Journal of Practice and Theory
1999 : FALL, VOL. 18:2, p. 17-34 |
| Index terms: | Accounting Companies Auditors Financial reporting USA |
| Freeterms: | Accruals |
| Language: | eng |
| Abstract: | In this study, it is investigated if the use of a Big 6 auditor is increasing the firm's endogenous propensity to generate accruals. For a large sample of NASDAQ firms from 1975 to 1994, it is found among others that the likelihood of using a Big 6 auditor is increasing in firms' endogenous propensity for accruals. |
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