... also finds that the observed association between engagement quality review hours and ERCs in the postregulation period hinges on the probability of earnings management, proxied by discretionary accruals and just meeting or beating analyst earnings forecast. Originality/value This paper suggests...

... centrality measures as proxies in this study for the strength of the audit partners’ relationship networks and the absolute value of discretionary accruals to measure accruals quality. Findings Using the sample of publicly traded firms audited by the Big 4 accounting firms in Taiwan during the 2011–2017...

... of years of government experience”. Further, auditor overall experience in auditing, accounting, finance and other related fields are also used as a control variable. Audit reporting aggressiveness, audit reporting lag and discretionary accruals are used as proxies of AQ. Besides this, the authors adopted...

... companies listed on the Nairobi Stock Exchange and the Dar es Salaam Stock Exchange. The data are collected from annual reports over the period 2005-2014, a total of 480 firm-year observations. Panel data models are used in the analyses. Findings The results show that discretionary accruals (DAs...

... performance firms. Findings The results show that discretionary accruals are positive and significantly higher for firms with low operating performance than those for firms with high operating performance. These results indicate that low operating performance firms increase the earnings management...

... Emerald Group Publishing Limited Licensed re-use rights only Corporate governance Global financial crisis Discretionary accruals Accruals quality The anomalous nature of financial crises results in economy-wide and firm-level instability with several potential negative effects...

.... Findings – Results show that managers in an emerging economy manage earnings when they provide more CSR disclosures. Such earnings management is achieved through income increasing discretionary accruals. Furthermore, companies from export-oriented industries dominated by powerful stakeholders...

... market could be the driver of “excessive” fees for Big 4 clients as it does not find differences in audit quality between Big 4 and non‐Big 4 clients. Audit fee premium Big 4 Audit quality Discretionary accruals Accounting conservatism Value relevance Auditing Auditors RQ2...

... set up in the study using discretionary accruals as a proxy of the earnings management. Additionally, the authors performed the robustness test using estimated accruals as a supplementary proxy of the earnings management. Findings The authors find that misappropriation of assets has a significant...

... contextual features affect differently earnings management behavior, and to reveal which factors are the most prominent incentives of management discretion in both cases. Design/methodology/approach The paper uses a performance matched discretionary accruals (PMDA) measure as a proxy for earnings...