Matches in SemOpenAlex for { <https://semopenalex.org/work/W83867504> ?p ?o ?g. }
Showing items 1 to 63 of
63
with 100 items per page.
- W83867504 abstract "The Sarbanes-Oxley Act aims at improving auditor independence by restricting the provision of non-audit services, thereby reducing the economic bonding between auditors and their clients. An aspect of loss of auditor independence is that clients are allowed to manage earnings since firms that are involved in financial scandals usually restate their earnings. This paper examines whether firms with higher reduction of non-audit fees after the Act are less likely to engage in earnings management, proxied by discretionary accruals. The results show that those firms are less likely to have higher levels of discretionary accruals. Additional tests show that firms are more (less) likely to have lower negative (higher positive) discretionary accruals when they have higher reduction in non-audit fees. Thus, the restriction of provision of non-audit services improves auditor independence." @default.
- W83867504 created "2016-06-24" @default.
- W83867504 creator A5062633267 @default.
- W83867504 date "2007-01-25" @default.
- W83867504 modified "2023-09-22" @default.
- W83867504 title "Reduction of Non-Audit Fees and Earnings Management" @default.
- W83867504 hasPublicationYear "2007" @default.
- W83867504 type Work @default.
- W83867504 sameAs 83867504 @default.
- W83867504 citedByCount "0" @default.
- W83867504 crossrefType "posted-content" @default.
- W83867504 hasAuthorship W83867504A5062633267 @default.
- W83867504 hasConcept C105795698 @default.
- W83867504 hasConcept C121955636 @default.
- W83867504 hasConcept C144133560 @default.
- W83867504 hasConcept C150130657 @default.
- W83867504 hasConcept C170856484 @default.
- W83867504 hasConcept C191602146 @default.
- W83867504 hasConcept C199521495 @default.
- W83867504 hasConcept C2781009383 @default.
- W83867504 hasConcept C2781426361 @default.
- W83867504 hasConcept C33923547 @default.
- W83867504 hasConcept C35651441 @default.
- W83867504 hasConcept C4577558 @default.
- W83867504 hasConceptScore W83867504C105795698 @default.
- W83867504 hasConceptScore W83867504C121955636 @default.
- W83867504 hasConceptScore W83867504C144133560 @default.
- W83867504 hasConceptScore W83867504C150130657 @default.
- W83867504 hasConceptScore W83867504C170856484 @default.
- W83867504 hasConceptScore W83867504C191602146 @default.
- W83867504 hasConceptScore W83867504C199521495 @default.
- W83867504 hasConceptScore W83867504C2781009383 @default.
- W83867504 hasConceptScore W83867504C2781426361 @default.
- W83867504 hasConceptScore W83867504C33923547 @default.
- W83867504 hasConceptScore W83867504C35651441 @default.
- W83867504 hasConceptScore W83867504C4577558 @default.
- W83867504 hasLocation W838675041 @default.
- W83867504 hasOpenAccess W83867504 @default.
- W83867504 hasPrimaryLocation W838675041 @default.
- W83867504 hasRelatedWork W1489947159 @default.
- W83867504 hasRelatedWork W1900644973 @default.
- W83867504 hasRelatedWork W191140831 @default.
- W83867504 hasRelatedWork W2011734894 @default.
- W83867504 hasRelatedWork W2088620343 @default.
- W83867504 hasRelatedWork W2095437787 @default.
- W83867504 hasRelatedWork W2113591206 @default.
- W83867504 hasRelatedWork W2114018267 @default.
- W83867504 hasRelatedWork W2137298899 @default.
- W83867504 hasRelatedWork W2146364903 @default.
- W83867504 hasRelatedWork W2156743044 @default.
- W83867504 hasRelatedWork W2158288420 @default.
- W83867504 hasRelatedWork W2171135607 @default.
- W83867504 hasRelatedWork W2257171684 @default.
- W83867504 hasRelatedWork W2375950897 @default.
- W83867504 hasRelatedWork W2380466106 @default.
- W83867504 hasRelatedWork W2951369739 @default.
- W83867504 hasRelatedWork W3125994869 @default.
- W83867504 hasRelatedWork W3170112026 @default.
- W83867504 hasRelatedWork W3211198997 @default.
- W83867504 isParatext "false" @default.
- W83867504 isRetracted "false" @default.
- W83867504 magId "83867504" @default.
- W83867504 workType "article" @default.