... during the period 2001-2009. Findings – The results document a substitute effect between the presence of Big Four auditor and effective audit committee in order to reduce the discretionary accruals before the enforcement of law no. 2005-96 dealing with the financial securities. The authors find...

... collected from UBS Brunswick's “Russian Equity Guides” published during 1999‐2004, and companies’ annual reports. The modified accrual model of Jones presented by Dechow et al. is used to ascertain the quality of reported earnings of 91 Russian listed companies during the pre‐ and post‐ reform...