Accounting quality versus auditor choice under strong tax-GAAP conformity: the case of Brazil
Brazilian companies with a Big 4 auditor have better accounting quality than those with a local auditor, when accounting quality is measured either by compliance with GAAP or by conservatism. However, the cross-sectional pattern of discretionary accruals-often used to measure accounting quality in o...
Gorde:
| Argitaratua izan da: | Revista Contabilidade & Finanças - USP |
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| Egile nagusia: | |
| Formatua: | Artigo |
| Hizkuntza: | Inglês |
| Argitaratua: |
Universidade de São Paulo
2007
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| Gaiak: | |
| Sarrera elektronikoa: | https://www.redalyc.org/articulo.oa?id=257119529007 |
| Etiketak: |
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