Auditor independence, auditor specialisation and earnings management: further evidence from Singapore
This study uses data from 298 Singapore publicly listed firms to examine the association between earnings management and two audit value attributes: auditor independence and auditor specialisation. We find firms engaging a specialist auditor had significantly lower levels of abnormal accruals than t...
| Main Authors: | , , , |
|---|---|
| Format: | Journal Article |
| Published: |
Inderscience Enterprises
2006
|
| Online Access: | http://hdl.handle.net/20.500.11937/37306 |