Work

Do nonaudit service fees associate with accrual earnings management during the IPO?

Year: 2015

Type: article

Abstract: The objectives of this paper it to examine the association between nonaudit service fees and accrual earnings management that take place during the IPO year. While nonaudit service fees and accrual earnings management has been examined in a number of settings, to date, there has been no work that analyses this association for IPO firm. The findings of this paper find evidence for clients of low quality audit firms that nonaudit service fees are positively associated with accrual earnings management during the IPO year, suggesting that nonaudit service fees compromise auditor independence.

Source: Corporate Ownership and Control

DOI: 10.22495/cocv12i3c4p5

Author: Mohammad Muflih Alhadab

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

OpenAlex ID: W2562292203

FWCI: 9.518

Cites: 67

Cited by: 7

Related to: 10