Auditor independence, auditor expertise and bargaining power: impact on abnormal accruals

QR Code

Auditor independence, auditor expertise and bargaining power: impact on abnormal accruals

This study empirically examines the relation between two quality characteristics of the auditor - independence and expertise and the magnitude of earnings management. The analysis is further extended, drawing on Porter's [1985J competitive strategy, to consider the possible mitigating influence...

Full description

Bibliographic Details
Main Authors:	Van Der Zahn, J-L., Brown, Alistair, Rusmin, Rusmin, Tower, Greg
Format:	Journal Article
Published:	ICFAI University Press 2006
Online Access:	http://hdl.handle.net/20.500.11937/44433

Similar Items

Auditor independence, auditor specialisation and earnings management: further evidence from Singapore
by: Rusmin, Rusmin, et al.
Published: (2006)

Audit quality, monitoring mechanisms and auditor reporting behaviour
by: Rusmin, Rusmin, et al.
Published: (2009)

Auditor quality and earnings management: Singaporean evidence
by: Rusmin, Rusmin
Published: (2010)

Director-auditor link and auditor independence.
by: Malik@Malek, Mazrah, et al.
Published: (2012)

Fee endogeneity, discretionary accruals and managerial incentives
by: Van der Zahn, J-L., et al.
Published: (2006)

The role of auditors in detecting creative accounting: Singaporean and Australian evidence
by: Rusmin, Rusmin
Published: (2011)

The impact of ex-auditors' employment with audit clients of perceptions of auditor independence
by: Ahmad, Maslina
Published: (2014)

Threats to auditor independence
by: Abu Bakar, Nur Barizah
Published: (2006)

Auditor independence : where is it?.
by: Osman, Mohammad Noor Hisham, et al.
Published: (2013)

The impact of ex-auditors' employment with audit clients on perceptions of auditor independence in Malaysia
by: Ahmad, Maslina
Published: (2015)

The practice of director-auditor link in Malaysia : an issue of auditor's independence.
by: Malik @ Malek, Mazrah, et al.
Published: (2012)

Characteristics of auditors' non-audit services and accruals quality in Malaysia
by: Abdul Wahab, Effiezal, et al.
Published: (2020)

Auditor independence: Malaysian accountants’ perceptions
by: Abu Bakar, Nur Barizah, et al.
Published: (2009)

Factors Influencing the Independence of Government Auditors
by: Hariri, Hilwani, et al.
Published: (2015)

Audit committee support and auditor independence
by: Muhamad Sori, Zulkarnain, et al.
Published: (2008)

Modeling regulatory and competitive business environments' influence on tunneling behaviour
by: Juliarto, A., et al.
Published: (2011)

The Impact Between Non-audit Services and Auditor Independence in UK
by: KE, YAN
Published: (2012)

Political connections: A threat to auditor independence?
by: Abdul Wahab, Effiezal Aswadi, et al.
Published: (2015)

Audit committee and auditor independence: the bankers' perception
by: Muhamad Sori, Zulkarnain, et al.
Published: (2009)

An Investigation of the Moral Intentions of Chinese Auditors: Conflicts Associated with Maintaining Independence in Auditor–client Relationship Situations
by: Jiang, Ruchuan
Published: (2018)

Varying the quantity of business communication caused by compliance of different accounting rules
by: Setyadi, Agus, et al.
Published: (2009)

Measurement vs disclosure of accounting compliance in Indonesia
by: Setyadi, Agus, et al.
Published: (2011)

Indonesia's aggregated accounting regluatory compliance
by: Setyadi, Agus, et al.
Published: (2009)

Chinese auditors' views about independence and employer values
by: Fan, Ying, et al.
Published: (2012)

Nonaudit Services, Corporate Governance And Auditor Independence In Malaysia
by: Nik Abdul Majid, Wan Zurina
Published: (2016)

The Enron-Andersen regulatory review to strengthen auditor independence
by: Abdullah @ Earnest, Dewi Fariha
Published: (2004)

Managerial ownership influencing tunnelling behaviour
by: Juliarto, A., et al.
Published: (2013)

Related party transactions and earnings management
by: Kuan, L., et al.
Published: (2010)

Political Connections, Fees Paid to Auditors and Auditor Independence in Malaysia: Evidence From Going Concern Audit Opinions
by: Abdul Wahab, Effiezal Aswadi, et al.
Published: (2013)

Auditor tolerance of accrual-based and real earnings management in boardrooms of politically connected Nigerian firms
by: Salau Abdul Malik,, et al.
Published: (2017)

Auditor independence debate : a critical review of the UK and the US responses and proposed reforms to strengthen auditor independence in the wake of Enron-Andersen scandal
by: Abdullah, Dewi Fariha
Published: (2003)

Failure of Auditors: The Lack of Compliance for Business Combinations in China
by: Taplin, Ross, et al.
Published: (2014)

An empirical study of auditors’ efforts, audit technology and impact on tax auditors’ performance
by: Mohmad Hazar Ahmad,, et al.
Published: (2024)

An empirical study of auditors’ efforts, audit technology and impact on tax auditors’ performance
by: Ahmad, Mohmad Hazar, et al.
Published: (2024)

An empirical investigation on the effect of Non Audit Services on the independence of the auditors
by: Shukla, Meenakshi
Published: (2013)

Factors influencing auditor independence: Malaysian loan officers’ perceptions
by: Abu Bakar, Nur Barizah, et al.
Published: (2005)

Determinants of perceived auditor independence for Malaysian financially distressed companies
by: Dharmaraj, D. Joyce Christina, et al.
Published: (2017)

Auditing the auditors – any impact?
by: Lim, Yan Kong, et al.
Published: (2015)

Auditor demographic factors and dimensions of auditors’ skepticism in Jordan
by: Sayed Alwee Hussnie Sayed Hussin,, et al.
Published: (2019)

Earnings conservatism and audit committee financial expertise
by: Sultana, Nigar, et al.
Published: (2015)

Cannot write session to /tmp/vufind_sessions/sess_fldbgvrfi1de596mveouimjpgq