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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| Auteurs principaux: | , , |
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| Format: | article |
| Langue: | EN PT |
| Publié: |
FUCAPE Business School
2018
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| Accès en ligne: | https://doaj.org/article/25c96c7832224e038ae77038a5c54fc7 |
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