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• Auditor changes and discretionary accruals AI翻译
  作者：DeFond, ML; Subramanyam, KR
  作者单位：University of Southern California
  摘要：In a sample of auditor change firms we find that discretionary accruals are income decreasing during the last year with the predecessor auditor and generally insignificant during the first year with the successor. In addition, the income decreasing discretionary accruals are concentrated among firms expected to have greater litigation risk. These findings are consistent with litigation risk concerns providing incentives for auditors to prefer conservative accounting choices, and with managers ...