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| Tekijä: | Tendeloo, B. van Vanstraelen, A. |
| Otsikko: | Earnings management and audit quality in Europe: Evidence from the private client segment market |
| Lehti: | European Accounting Review
2008 : VOL. 17:3, p. 447-469 |
| Asiasana: | financial reporting earnings auditing quality markets Europe |
| Kieli: | eng |
| Tiivistelmä: | This paper contributes to the literature on financial reporting quality in private companies (Ball and Shivakumar, 2005 and Burgstahler et al., 2006). It is examined whether in these types of companies Big 4 audit firms, as high quality auditors, provide a constraint on earnings management (here as: e-mgmt). It is expected that Big 4 auditors have an incentive to constrain e-mgmt. only in high tax alignment countries, where financial statements are more scrutinized by tax authorities and the probability of detecting audit failure is higher. Based on data on private firms in European countries, evidence consistent with this expectation is provided. |
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