Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals
This article aims to measure the effect of the audit firm rotation on the earnings quality of Brazilian public companies listed on BM&FBOVESPA in the period from 2008 to 2015. We use discretionary accruals as a measure of earnings quality, using two approaches: earnings management and the estimation...
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| Publicado no: | BBR - Brazilian Business Review |
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| Principais autores: | , , |
| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
FUCAPE Business School
2018
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| Assuntos: | |
| Acesso em linha: | https://www.redalyc.org/articulo.oa?id=123057435001 https://www.redalyc.org/journal/1230/123057435001/ https://www.redalyc.org/journal/1230/123057435001/html/ https://www.redalyc.org/journal/1230/123057435001/123057435001.epub https://www.redalyc.org/journal/1230/123057435001/movil |
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