An Examination of Earnings Quality in Australia : Do Auditor Attributes Matter?
This study examines the effect of multiple auditor attributes underpinning auditor quality (that is, auditor brand, auditor specialization, provision of non-audit services, and audit partner tenure) on earnings quality across a longitudinal timeframe. The analysis is important given continuing quest...
| Main Author: | |
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| Format: | Thesis |
| Language: | English |
| Published: |
Curtin University
2014
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| Online Access: | http://hdl.handle.net/20.500.11937/1514 |
| _version_ | 1848743688958640128 |
|---|---|
| author | Singh, Abhijeet |
| author_facet | Singh, Abhijeet |
| author_sort | Singh, Abhijeet |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | This study examines the effect of multiple auditor attributes underpinning auditor quality (that is, auditor brand, auditor specialization, provision of non-audit services, and audit partner tenure) on earnings quality across a longitudinal timeframe. The analysis is important given continuing questions and uncertainty of the precise nature of the auditor quality/earnings quality linkage. Results from this study have clear implications for auditors, corporate management/firms, regulators, capital market participants, and scholars alike. |
| first_indexed | 2025-11-14T05:49:33Z |
| format | Thesis |
| id | curtin-20.500.11937-1514 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T05:49:33Z |
| publishDate | 2014 |
| publisher | Curtin University |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-15142017-02-20T06:37:18Z An Examination of Earnings Quality in Australia : Do Auditor Attributes Matter? Singh, Abhijeet This study examines the effect of multiple auditor attributes underpinning auditor quality (that is, auditor brand, auditor specialization, provision of non-audit services, and audit partner tenure) on earnings quality across a longitudinal timeframe. The analysis is important given continuing questions and uncertainty of the precise nature of the auditor quality/earnings quality linkage. Results from this study have clear implications for auditors, corporate management/firms, regulators, capital market participants, and scholars alike. 2014 Thesis http://hdl.handle.net/20.500.11937/1514 en Curtin University fulltext |
| spellingShingle | Singh, Abhijeet An Examination of Earnings Quality in Australia : Do Auditor Attributes Matter? |
| title | An Examination of Earnings Quality in Australia : Do Auditor Attributes Matter? |
| title_full | An Examination of Earnings Quality in Australia : Do Auditor Attributes Matter? |
| title_fullStr | An Examination of Earnings Quality in Australia : Do Auditor Attributes Matter? |
| title_full_unstemmed | An Examination of Earnings Quality in Australia : Do Auditor Attributes Matter? |
| title_short | An Examination of Earnings Quality in Australia : Do Auditor Attributes Matter? |
| title_sort | examination of earnings quality in australia : do auditor attributes matter? |
| url | http://hdl.handle.net/20.500.11937/1514 |