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- W2372601613 abstract "Earnings management and auditor change of listed companies are the problems that both the regulators and the investors have been paid attention to.In the sample of auditor change firms in 2001 and 2002,we find the discretionary accruals are significant decreasing during the last year with predecessor auditor and generally significant increasing during the first year with successor.So,for eluding the latent litigation risk by earnings management,the incumbent auditor can prefer conservative accounting choices,this is the important reason to cause auditor change.However,managers dismissed the incumbent auditors in hope of finding a more reasonable successor and increasing the earnings of companies." @default.
- W2372601613 created "2016-06-24" @default.
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- W2372601613 date "2005-01-01" @default.
- W2372601613 modified "2023-09-28" @default.
- W2372601613 title "Earnings Management of the Listed Companies and Auditor Change: Empirical Evidence from China" @default.
- W2372601613 hasPublicationYear "2005" @default.
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