The Effect of Audit Office-Size on Earnings Management: An Evidence from UK

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FU, YIHAO (2017) The Effect of Audit Office-Size on Earnings Management: An Evidence from UK. [Dissertation (University of Nottingham only)]

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Abstract

Earnings quality is concerned by information users such as shareholders and government regulators, and how to constrain earnings management has been widely discussed by previous researchers. From the view of auditors’characteristics, audit office size level could have an impact on earnings quality of clients. My study examines how the earnings quality vary from different audit office sizes base on the UK sample of listed companies from 2014-2016,by using Jones (1991) model to capture earnings management, I conclude that

larger audit office size can help constrain earnings management and improve reporting reliability, and accumulated industry expertise for auditors also help improve earnings quality.

Item Type: Dissertation (University of Nottingham only)
Keywords: Earnings management; Audit office size; Earnings quality; Industry specialization
Depositing User: FU, YIHAO
Date Deposited: 09 Apr 2018 14:38
Last Modified: 10 Apr 2018 14:40
URI: https://eprints.nottingham.ac.uk/id/eprint/45216

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