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What is Audit Quality about?

The document summarizes a study that investigates the relationship between audit quality and earnings management for companies making seasoned equity offerings (SEOs). The study finds that: 1) SEO firms increase earnings through discretionary accruals in the year of the offering compared to prior and subsequent years. 2) Firms audited by large (Big 5) auditors and industry specialist auditors engage in less earnings management in the year of the SEO. 3) Industry specialist auditors are associated with lo

Author

Erin Sinaga

Language

EN