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Earnings management and the audit opinion: evidence from Malaysia

Johl, Shireenjit; Jubb, Christine Ann; Houghton, Keith


Purpose - This study aims to examine auditor reporting behaviour in the presence of aggressive earnings management (EM) in the context of the Asian Economic Crisis as it affected Malaysia. In the vein of Bartov, Gul and Tsui, the interaction between discretionary or abnormal accruals and audit quality (AQ), as indicated by auditor size and auditor industry specialisation, is examined. Design/methodology/approach - A logistic regression model adapted from various prior studies is utilised to...[Show more]

CollectionsANU Research Publications
Date published: 2007
Type: Journal article
Source: Managerial Auditing Journal
DOI: 10.1108/02686900710772591


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