The impact of industry specialist audit firms on pricing of discretionary accruals and earnings management: Australian evidence

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The impact of industry specialist audit firms on pricing of discretionary accruals and earnings management: Australian evidence

This paper examines the relationship between the capital market pricing of Australian publicly listed firms and earnings management (proxied by discretionary accruals) during a three-year pooled timeframe of 2008 to 2010. More importantly, the role of industry specialist audit firms on market return...

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Bibliographic Details
Main Authors:	Singh, Harj, Khoo, M.
Format:	Journal Article
Published:	Virtus Interpress 2012
Online Access:	http://www.virtusinterpress.org/IMG/pdf/10-22495_cocv9i2c1art2.pdf http://hdl.handle.net/20.500.11937/47841

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