Asset Details
Do you wish to reserve the book?
Effect of Audit Quality on Earnings Quality Given Firm`s Operational Characteristics
Hey, we have placed the reservation for you!
By the way, why not check out events that you can attend while you pick your title.
Oops! Something went wrong.
Looks like we were not able to place the reservation. Kindly try again later.
Are you sure you want to remove the book from the shelf?
Effect of Audit Quality on Earnings Quality Given Firm`s Operational Characteristics
Do you wish to request the book?
Effect of Audit Quality on Earnings Quality Given Firm`s Operational Characteristics
Please be aware that the book you have requested cannot be checked out. If you would like to checkout this book, you can reserve another copy
We have requested the book for you!
Your request is successful and it will be processed during the Library working hours. Please check the status of your request in My Requests.
Oops! Something went wrong.
Looks like we were not able to place your request. Kindly try again later.
Journal Article
Effect of Audit Quality on Earnings Quality Given Firm`s Operational Characteristics
2020
Overview
This study examined the interrelation between audit quality and earnings quality given different operational characteristics. I investigate the impact of certain audit quality proxies on earnings quality indicators for a sample of 74 listed Egyptian firms during the period from 2011- 2016. Research hypotheses are premised on the widely held belief that auditing quality is a value driver for financial reporting quality, and thus, predict a positive significant association between audit quality proxies and earnings quality indicators. Two measures were selected to assess audit quality; audit firm size and market-to-book ratio MTB. For earnings quality, three accounting-based measures were selected; persistence, predictability, and smoothness. The re-search predicts a positive significant association between audit quality indicators and earnings quality proxies. The results reveal that audit firm size is positively and significantly associated with earnings persistence. This is not true for predictability and smoothness. Moreover, evidence does not lend credence to the hypothesis predicting a positive association between MTB and earnings quality proxies. Sensitivity and additional analyses, further, support results of fundamental analysis.
Publisher
جامعة الإسكندرية - كلية التجارة - قسم المحاسبة والمراجعة
Subject
