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 estima...

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Autores principales:	Adalene Olivia Silvestre, Cristiano Machado Costa, Clóvis Antônio Kronbauer
Formato:	article
Lenguaje:	EN PT
Publicado:	FUCAPE Business School 2018
Materias:	audit rotation earnings quality discretionary accruals earnings management estimation errors Business HF5001-6182
Acceso en línea:	https://doaj.org/article/25c96c7832224e038ae77038a5c54fc7
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spelling	oai:doaj.org-article:25c96c7832224e038ae77038a5c54fc72021-11-11T15:48:07ZAudit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals1807-734X10.15728/bbr.2018.15.5.1https://doaj.org/article/25c96c7832224e038ae77038a5c54fc72018-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=123057435001https://doaj.org/toc/1807-734XThis 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 errors. Results show that audit firm rotation reduced the volume of discretionary accruals and, thus, increases the earnings quality, when these are measured from the perspective of earnings management. However, we do not observe the effect of audit firm rotation on earnings quality when the discretionary accruals are measured from the perspective of accounting estimation errors. The results also show that companies that rotate audit firms voluntarily have greater discretionary accruals and, consequently, lower earnings quality.Adalene Olivia SilvestreCristiano Machado CostaClóvis Antônio KronbauerFUCAPE Business Schoolarticleaudit rotationearnings qualitydiscretionary accrualsearnings managementestimation errorsBusinessHF5001-6182ENPTBBR: Brazilian Business Review, Vol 15, Iss 5, Pp 410-426 (2018)
institution	DOAJ
collection	DOAJ
language	EN PT
topic	audit rotation earnings quality discretionary accruals earnings management estimation errors Business HF5001-6182
spellingShingle	audit rotation earnings quality discretionary accruals earnings management estimation errors Business HF5001-6182 Adalene Olivia Silvestre Cristiano Machado Costa Clóvis Antônio Kronbauer Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals
description	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 errors. Results show that audit firm rotation reduced the volume of discretionary accruals and, thus, increases the earnings quality, when these are measured from the perspective of earnings management. However, we do not observe the effect of audit firm rotation on earnings quality when the discretionary accruals are measured from the perspective of accounting estimation errors. The results also show that companies that rotate audit firms voluntarily have greater discretionary accruals and, consequently, lower earnings quality.
format	article
author	Adalene Olivia Silvestre Cristiano Machado Costa Clóvis Antônio Kronbauer
author_facet	Adalene Olivia Silvestre Cristiano Machado Costa Clóvis Antônio Kronbauer
author_sort	Adalene Olivia Silvestre
title	Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals
title_short	Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals
title_full	Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals
title_fullStr	Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals
title_full_unstemmed	Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals
title_sort	audit rotation and earnings quality: an analysis using discretionary accruals
publisher	FUCAPE Business School
publishDate	2018
url	https://doaj.org/article/25c96c7832224e038ae77038a5c54fc7
work_keys_str_mv	AT adaleneoliviasilvestre auditrotationandearningsqualityananalysisusingdiscretionaryaccruals AT cristianomachadocosta auditrotationandearningsqualityananalysisusingdiscretionaryaccruals AT clovisantoniokronbauer auditrotationandearningsqualityananalysisusingdiscretionaryaccruals
_version_	1718433879486889984

Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals

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