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What is Audit Attributes and Earnings Quality in India about?

This document summarizes a research paper that examines how different audit attributes impact earnings quality in India. The study analyzed 376 non-financial Indian firms over 20 years. It found that most audit attributes positively impact earnings quality, with joint auditors, auditor size, audit fees, and auditor tenure associated with lower discretionary accruals, indicating higher earnings quality. Auditor rotation was found to positively impact discretionary accruals, suggesting lower earnings quality.

Author

cuonghien

Language

EN