Auditor independence, auditor specialisation and earnings management: further evidence from Singapore

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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...

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Bibliographic Details
Main Authors:	Rusmin, Rusmin, Van Der Zahn, J-L., Tower, Greg, Brown, Alistair
Format:	Journal Article
Published:	Inderscience Enterprises 2006
Online Access:	http://hdl.handle.net/20.500.11937/37306

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