Auditor conservatism and earnings management: Evidence from Tunisia

Autor:	Nadaa Hachicha Elfouzi, Mohamed Ali Zarai
Rok vydání:	2008
Předmět:	Earnings management business.industry Accounting Audit Conservatism business General Business Management and Accounting
Zdroj:	Corporate Ownership and Control. 6:61-68
ISSN:	1810-3057 1727-9232
DOI:	10.22495/cocv6i3p6
Popis:	The aim of this paper is to examine the effect of the type of audit opinions on the earnings management measured by the discretionary accruals in the Tunisian capital market context. In particular, we investigate whether abnormal accruals are influenced by modified audit opinions. We find that the probability to manage earnings management to the decrease is related to the issuance modified audit opinion and the presence of No-Big Four auditors.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::9b1bf289713db565839e378ad3bb6720 https://doi.org/10.22495/cocv6i3p6 Zobrazit plný text záznamu