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: | , , , |
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| Format: | Journal Article |
| Published: |
Inderscience Enterprises
2006
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| Online Access: | http://hdl.handle.net/20.500.11937/37306 |
| _version_ | 1848755010091876352 |
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| author | Rusmin, Rusmin Van Der Zahn, J-L. Tower, Greg Brown, Alistair |
| author_facet | Rusmin, Rusmin Van Der Zahn, J-L. Tower, Greg Brown, Alistair |
| author_sort | Rusmin, Rusmin |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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 those using non-specialists. This supports the view industry specialisation better enables an auditor to constrain a client's earnings management. Our findings indicate the lack of a universal association between audit value attributes and earnings management. Results imply recent action of Singapore policymakers to strengthen rules governing audit independence as related to non-audit services may have been premature. |
| first_indexed | 2025-11-14T08:49:30Z |
| format | Journal Article |
| id | curtin-20.500.11937-37306 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T08:49:30Z |
| publishDate | 2006 |
| publisher | Inderscience Enterprises |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-373062017-09-13T16:05:07Z Auditor independence, auditor specialisation and earnings management: further evidence from Singapore Rusmin, Rusmin Van Der Zahn, J-L. Tower, Greg Brown, Alistair 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 those using non-specialists. This supports the view industry specialisation better enables an auditor to constrain a client's earnings management. Our findings indicate the lack of a universal association between audit value attributes and earnings management. Results imply recent action of Singapore policymakers to strengthen rules governing audit independence as related to non-audit services may have been premature. 2006 Journal Article http://hdl.handle.net/20.500.11937/37306 10.1504/IJAAPE.2006.010300 Inderscience Enterprises restricted |
| spellingShingle | Rusmin, Rusmin Van Der Zahn, J-L. Tower, Greg Brown, Alistair Auditor independence, auditor specialisation and earnings management: further evidence from Singapore |
| title | Auditor independence, auditor specialisation and earnings management: further evidence from Singapore |
| title_full | Auditor independence, auditor specialisation and earnings management: further evidence from Singapore |
| title_fullStr | Auditor independence, auditor specialisation and earnings management: further evidence from Singapore |
| title_full_unstemmed | Auditor independence, auditor specialisation and earnings management: further evidence from Singapore |
| title_short | Auditor independence, auditor specialisation and earnings management: further evidence from Singapore |
| title_sort | auditor independence, auditor specialisation and earnings management: further evidence from singapore |
| url | http://hdl.handle.net/20.500.11937/37306 |