Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals
This article aims to measure the effect of the audit firm rotation on the earnings quality of Brazilian public companies listed on BM&FBOVESPA in the period from 2008 to 2015. We use discretionary accruals as a measure of earnings quality, using two approaches: earnings management and the estima...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
FUCAPE Business School
2018-01-01
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| Series: | BBR: Brazilian Business Review |
| Subjects: | |
| Online Access: | http://www.redalyc.org/articulo.oa?id=123057435001 |
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