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- W2947341570 abstract "The main aim of this master thesis research is to examine whether there is a significant effect of audit quality on the level of earnings management. Prior literature suggests that audit quality depends on multiple characteristics. In this study, the characteristics auditor size, auditor independence and auditor tenure have been used to measure audit quality. The level of earnings management is measured by using a discretionary accruals estimation method: the Modified Jones model introduced by Dechow et al. (1995). The effect of audit quality on earnings management is expected to be negative, as a qualitatively good audit is expected to constrain earnings management. This effect is examined by employing a multiple regression model controlling for firm size, firm leverage, sales growth and industry, using a sample of 52 Dutch listed firms in 2016. The results suggest that, in a Dutch context, the level of earnings management is not directly affected by audit quality. This could imply that audit firms should improve their performance and that regulatory agencies should improve their supervision in order to enhance audit quality and restrain earnings management." @default.
- W2947341570 created "2019-06-07" @default.
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- W2947341570 date "2017-01-01" @default.
- W2947341570 modified "2023-09-26" @default.
- W2947341570 title "The effect of audit quality on earnings management: evidence from the Netherlands" @default.
- W2947341570 hasPublicationYear "2017" @default.
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