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- W2346529552 abstract "The aim of this paper is to test whether the pricing of accruals depends on auditor reputation. Using a wide sample made up of Spanish privately held firms for the period 1996-2002, we show that the inverse correlation between accruals quality and cost of debt reported by Francis et al. (2005) only holds when the auditor belongs to a Big 4 firm. When the auditors are national majors or local audit firms, an increase of accruals quality does not lead to a significant decrease in the cost of debt." @default.
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- W2346529552 date "2006-01-01" @default.
- W2346529552 modified "2023-09-23" @default.
- W2346529552 title "The Effect of Auditor Reputation on the Pricing of Accruals: Evidence from Privately Held Companies" @default.
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- W2346529552 doi "https://doi.org/10.2139/ssrn.908813" @default.
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