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...
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| Publicat a: | Revista Contabilidade & Finanças - USP |
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| Autor principal: | |
| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
Universidade de São Paulo
2007
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| Matèries: | |
| Accés en línia: | https://www.redalyc.org/articulo.oa?id=257119529007 |
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