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Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals

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  • Additional Information
    • Publication Information:
      FUCAPE Business School, 2018.
    • Publication Date:
      2018
    • Collection:
      LCC:Business
    • Abstract:
      This article aims to measure the effect of the audit firm rotation on the earnings quality of Brazilian public companies listed on BM&FBOVESPA in the period from 2008 to 2015. We use discretionary accruals as a measure of earnings quality, using two approaches: earnings management and the estimation errors. Results show that audit firm rotation reduced the volume of discretionary accruals and, thus, increases the earnings quality, when these are measured from the perspective of earnings management. However, we do not observe the effect of audit firm rotation on earnings quality when the discretionary accruals are measured from the perspective of accounting estimation errors. The results also show that companies that rotate audit firms voluntarily have greater discretionary accruals and, consequently, lower earnings quality.
    • File Description:
      electronic resource
    • ISSN:
      1808-2386
      1807-734X
    • Relation:
      http://www.redalyc.org/articulo.oa?id=123057435001; https://doaj.org/toc/1808-2386; https://doaj.org/toc/1807-734X
    • Accession Number:
      10.15728/bbr.2018.15.5.1
    • Rights:
      Journal Licence: CC BY
    • Accession Number:
      edsdoj.25c96c7832224e038ae77038a5c54fc7
  • Citations
    • ABNT:
      ADALENE OLIVIA SILVESTRE; CRISTIANO MACHADO COSTA; CLÓVIS ANTÔNIO KRONBAUER. Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals. BBR: Brazilian Business Review, [s. l.], v. 15, n. 5, p. 410–426, 2018. DOI 10.15728/bbr.2018.15.5.1. Disponível em: http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsdoj&AN=edsdoj.25c96c7832224e038ae77038a5c54fc7&custid=s8280428. Acesso em: 10 jul. 2020.
    • AMA:
      Adalene Olivia Silvestre, Cristiano Machado Costa, Clóvis Antônio Kronbauer. Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals. BBR: Brazilian Business Review. 2018;15(5):410-426. doi:10.15728/bbr.2018.15.5.1.
    • AMA11:
      Adalene Olivia Silvestre, Cristiano Machado Costa, Clóvis Antônio Kronbauer. Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals. BBR: Brazilian Business Review. 2018;15(5):410-426. doi:10.15728/bbr.2018.15.5.1
    • APA:
      Adalene Olivia Silvestre, Cristiano Machado Costa, & Clóvis Antônio Kronbauer. (2018). Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals. BBR: Brazilian Business Review, 15(5), 410–426. https://doi.org/10.15728/bbr.2018.15.5.1
    • Chicago/Turabian: Author-Date:
      Adalene Olivia Silvestre, Cristiano Machado Costa, and Clóvis Antônio Kronbauer. 2018. “Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals.” BBR: Brazilian Business Review 15 (5): 410–26. doi:10.15728/bbr.2018.15.5.1.
    • Harvard:
      Adalene Olivia Silvestre, Cristiano Machado Costa and Clóvis Antônio Kronbauer (2018) ‘Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals’, BBR: Brazilian Business Review, 15(5), pp. 410–426. doi: 10.15728/bbr.2018.15.5.1.
    • Harvard: Australian:
      Adalene Olivia Silvestre, Cristiano Machado Costa & Clóvis Antônio Kronbauer 2018, ‘Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals’, BBR: Brazilian Business Review, vol. 15, no. 5, pp. 410–426, viewed 10 July 2020, .
    • MLA:
      Adalene Olivia Silvestre, et al. “Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals.” BBR: Brazilian Business Review, vol. 15, no. 5, Jan. 2018, pp. 410–426. EBSCOhost, doi:10.15728/bbr.2018.15.5.1.
    • Chicago/Turabian: Humanities:
      Adalene Olivia Silvestre, Cristiano Machado Costa, and Clóvis Antônio Kronbauer. “Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals.” BBR: Brazilian Business Review 15, no. 5 (January 1, 2018): 410–26. doi:10.15728/bbr.2018.15.5.1.
    • Vancouver/ICMJE:
      Adalene Olivia Silvestre, Cristiano Machado Costa, Clóvis Antônio Kronbauer. Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals. BBR: Brazilian Business Review [Internet]. 2018 Jan 1 [cited 2020 Jul 10];15(5):410–26. Available from: http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsdoj&AN=edsdoj.25c96c7832224e038ae77038a5c54fc7&custid=s8280428