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• W1801539851 abstract "I examine the effects of client importance on accounting quality. In particular, I analyse whether these effects are moderated by managerial incentives to engage in earnings management (like benchmark beating) or by auditors’ incentives to maintain their reputation and avoid litigation. While the managerial incentives would lead to lower earnings quality, auditors’ incentives would lead to higher earnings quality. My results are in line with client importance being associated with better quality accounting. In particular, I show that auditors’ incentives are important and moderate the relation between client importance and accounting quality." @default.
• W1801539851 created "2016-06-24" @default.
• W1801539851 creator A5000085645 @default.
• W1801539851 date "2015-08-17" @default.
• W1801539851 modified "2023-09-27" @default.
• W1801539851 title "Client importance and earnings quality: an analysis of the moderating effect of managerial incentives for target beating versus auditors’ incentives to avoid reputational losses and litigation" @default.
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• W1801539851 doi "https://doi.org/10.1080/02102412.2015.1076634" @default.
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