Information Transparency, Auditor Industry Specialization, and Earnings Quality

被引：0
|
作者：
He, L. J. [1 ]
Chiang, H. T. [2 ]
Chen, M. S. [2 ]
机构：
[1] Asia Univ, Dept Accounting & Informat Syst, Taichung, Taiwan
[2] Feng Chia Univ, Dept Accounting, Taichung, Taiwan
来源：
INTERNATIONAL CONFERENCE ON ADVANCES IN MANAGEMENT ENGINEERING AND INFORMATION TECHNOLOGY (AMEIT 2015) | 2015年
关键词：
information transparency; auditor specialization; audit quality; earnings management; DEMAND; MODEL;
D O I：
暂无
中图分类号：
TP [自动化技术、计算机技术];
学科分类号：
0812 ;
摘要：
The objective of this study is to explore the association among auditor industry specialization, information transparency, and company earnings quality. By using discretionary accruals and real earnings management indications, we find that while companies with higher information transparency process significant lower discretionary accruals, companies audited by industry specialist auditors experienced lower real earnings management activities.
引用
收藏
页码：319 / 326
页数：8
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