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Auditor Style and Financial Statement Comparability

Francis, Jere R. ; Pinnuck, Matthew L. ; Watanabe, Olena

The Accounting review, 2014-03, Vol.89 (2), p.605-633 [Periódico revisado por pares]

Sarasota: American Accounting Association

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Título:
Auditor Style and Financial Statement Comparability
Autor: Francis, Jere R. ; Pinnuck, Matthew L. ; Watanabe, Olena
Assuntos: Accounting ; Accounting firms ; Accounting standards ; Accruals ; Auditing ; Auditing standards ; Auditors ; Audits ; Big Four accounting firms ; Business audits ; Cash flow ; Causal covariation ; Earnings ; Enterprises ; Financial accounting ; Financial audits ; Financial reporting ; Financial statements ; GAAP ; Generally accepted accounting principles ; Samples ; Studies ; U.S.A
É parte de: The Accounting review, 2014-03, Vol.89 (2), p.605-633
Notas: ObjectType-Article-2
SourceType-Scholarly Journals-1
ObjectType-Feature-1
content type line 23
Descrição: The term "audit style" is used to characterize the unique set of internal working rules of each Big 4 audit firm for the implementation of auditing standards and the enforcement of GAAP within their clienteles. Audit style implies that two companies audited by the same Big 4 auditor, subject to the same audit style, are more likely to have comparable earnings than two firms audited by two different Big 4 firms with different styles. By comparable we mean that two firms in the same industry and year will have a more similar accruals and earnings structure. For a sample of U.S. companies for the period 1987 to 2011, we find evidence consistent with audit style increasing the comparability of reported earnings within a Big 4 auditor's clientele.
Editor: Sarasota: American Accounting Association
Idioma: Inglês

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Auditor Style and Financial Statement Comparability

Francis, Jere R. ; Pinnuck, Matthew L. ; Watanabe, Olena

Sarasota: American Accounting Association

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