Evidence on the Relation between Audit and Earnings Quality. Do Clients of Higher Quality Auditors Provide Better Financial Reporting?


Term Paper (Advanced seminar), 2017

28 Pages, Grade: 1,3

Anonymous


Excerpt


Content

Abbreviations

Register of Tables and Figures

1. Introduction

2. Prior Research and Hypothesis Development
2.1. Audit quality
2.2. Earnings Quality

3. Research Question and Design
3.1. Audit Quality
3.2. Discretionary Accruals
3.3. Income Smoothing

4. Sample and Data
4.1. Sample Composition
4.2. Descriptive Statistics
4.3. Correlations

5. Distributional Properties
5.1. Linearity and Normality
5.2. Heteroskedasticity

6. Empirical Results
6.1. Discretionary Accruals
6.2. Income Smoothing

7. Discussion

8. Conclusion

References

A. Appendix

B. Description of the formulas
I. Modified Jones Model
II. Income smoothing model

Excerpt out of 28 pages

Details

Title
Evidence on the Relation between Audit and Earnings Quality. Do Clients of Higher Quality Auditors Provide Better Financial Reporting?
Grade
1,3
Year
2017
Pages
28
Catalog Number
V368367
ISBN (eBook)
9783668467484
ISBN (Book)
9783668467491
File size
2099 KB
Language
English
Keywords
Audit quality, earnings quality, earnings management, big 4 audit quality, discretionary accruals, income smoothing
Quote paper
Anonymous, 2017, Evidence on the Relation between Audit and Earnings Quality. Do Clients of Higher Quality Auditors Provide Better Financial Reporting?, Munich, GRIN Verlag, https://www.grin.com/document/368367

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