Correlation of Audit Quality and Earnings Management after Financial Crisis

被引：0

作者：

Geng, Chengxuan ^{[1
]}

E, Yizhou ^{[2
]}

机构：

[1] Nanjing Univ Aeronaut & Astronaut, Coll Econ & Management, Nanjing, Jiangsu, Peoples R China

[2] Nanjing Forestry Univ, Coll Econ & Management, Nanjing, Jiangsu, Peoples R China

来源：

2015 2ND INTERNATIONAL CONFERENCE ON CREATIVE EDUCATION (ICCE 2015), PT 1 | 2015年 / 10卷

关键词：

Correlation; Audit quality; Earnings management; Financial crisis;

D O I：

暂无

中图分类号：

G40 [教育学];

学科分类号：

040101 ; 120403 ;

摘要：

This paper mainly examines the correlation of audit quality and earnings management after financial crisis in the context of American firms from 2008 to 2013. Based on a sample of 3584 firm year observations, we find that there are changes concerning the relation between accrual-based earnings management and audit quality during the pre-crisis and post-crisis periods. However, the results do not provide enough evidence with regard to the variances in the association between real activities earnings management and audit quality during these two periods.

引用

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页码：492 / 500

页数：9

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