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Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals

BBR Brazilian business review (Portuguese ed.), 2018-09, Vol.15 (5), p.410-426

COPYRIGHT 2018 Fucape Business School/ Brazilian Business Review ;COPYRIGHT 2018 Fucape Business School/ Brazilian Business Review ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1808-2386 ;ISSN: 1807-734X ;EISSN: 1808-2386 ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2018.15.5.1

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  • Title:
    Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals
  • Author: Silvestre, Adalene Olivia ; Costa, Cristiano Machado ; Kronbauer, Clovis Antonio
  • Subjects: Accounting firms ; audit rotation ; Auditor changes ; discretionary accruals ; Earnings management ; earnings quality ; estimation errors ; Financial statements ; MANAGEMENT
  • Is Part Of: BBR Brazilian business review (Portuguese ed.), 2018-09, Vol.15 (5), p.410-426
  • 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.
  • Publisher: Vitória: Fucape Business School/ Brazilian Business Review
  • Language: English;Portuguese
  • Identifier: ISSN: 1808-2386
    ISSN: 1807-734X
    EISSN: 1808-2386
    EISSN: 1807-734X
    DOI: 10.15728/bbr.2018.15.5.1
  • Source: SciELO
    AUTh Library subscriptions: ProQuest Central
    Alma/SFX Local Collection
    DOAJ Directory of Open Access Journals
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