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Big 4 auditing companies, earnings manipulation and earnings conservatism: evidence from an emerging market

Investment management & financial innovations, 2017, Vol.14 (1), p.35-45 [Peer Reviewed Journal]

2017. This work is published under http://creativecommons.org/licenses/by-nc/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1810-4967 ;EISSN: 1812-9358 ;DOI: 10.21511/imfi.14(1).2017.04

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  • Title:
    Big 4 auditing companies, earnings manipulation and earnings conservatism: evidence from an emerging market
  • Author: Mokoaleli-Mokoteli, Thabang ; Iatridis, George Emmanuel
  • Subjects: Accounting - Business Administration ; Auditors ; Big 4 auditing ; Big Four accounting firms ; Business Economy / Management ; conditional conservatism ; Earnings management ; Emerging markets ; managerial opportunism ; Political economy ; unconditional conservatism
  • Is Part Of: Investment management & financial innovations, 2017, Vol.14 (1), p.35-45
  • Description: This study focuses on South African listed companies and investigates the relation between Big 4 auditing companies, earnings management and earnings conservatism. It shows that companies audited by a Big 4 auditor leads to a more timely recognition of large losses and to lower levels of earnings manipulation and higher conditional conservatism. The findings report that the conditional form of conservatism is negatively related to unconditional conservatism. Higher conservatism is also reported for firms with high leverage and those that convey bad news. The opposite has been found for firms with high growth. The findings, in general support the notion that the new Companies’ Act in South Africa and the King III are effective corporate governance tools and the observed cases of corporate failure may be due to other factors, including management hubris.
  • Publisher: Sumy: ТОВ “Консалтингово-видавнича компанія “Ділові перспективи”
  • Language: English
  • Identifier: ISSN: 1810-4967
    EISSN: 1812-9358
    DOI: 10.21511/imfi.14(1).2017.04
  • Source: Open Access: DOAJ Directory of Open Access Journals
    CEEOL: Open Access
    ProQuest Central
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