Abstract:This study examines the effect of audit quality on financial reporting quality. It contributes to current accounting and auditing literature by providing empirical evidence on the effect of different audit quality proxies on financial reporting quality. Audit firm fees, audit firm tenure and audit firm size are used as proxies for audit quality. On the other hand, earnings management and accounting conservatism are used as proxies for financial reporting quality. These variables were measured using secondary d… Show more
Set email alert for when this publication receives citations?
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.