Essays about: "Earnings Persistence and Audit Quality"

Found 1 essay containing the words Earnings Persistence and Audit Quality.

  1. 1. Audit Quality and Accrual Persistence : Examining the impact of auditor size and audit fees

    University essay from Företagsekonomiska institutionen

    Author : Carl Johan Tennander; Staffan Olsson; [2011]
    Keywords : ;

    Abstract : Abstract This paper examines the connection between auditing and the persistency of reported accruals. Accruals are documented to be subjective by its nature thus running the risk of being aggressively reported by managers with the incentives of improving companies’ earnings. READ MORE