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Criticisms of auditors and earnings management during the Asian economic crisis

Johl, Shireenjit Kaur, Jubb, Christine and Houghton, Keith 2005, Criticisms of auditors and earnings management during the Asian economic crisis, in Ethics and auditing, ANU E Press, Canberra, ACT, pp.193-217.

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Title Criticisms of auditors and earnings management during the Asian economic crisis
Author(s) Johl, Shireenjit Kaur
Jubb, Christine
Houghton, Keith
Title of book Ethics and auditing
Editor(s) Campbell, Tom
Houghton, Keith
Publication date 2005
Chapter number 10
Total chapters 14
Start page 193
End page 217
Total pages 25
Publisher ANU E Press
Place of Publication Canberra, ACT
Summary Auditors were criticised during and after the Asian economic crisis for supplying variable quality across global audit markets. This study examines
the level of earnings management as measured by discretionary accruals in the pre-crisis compared to the post-crisis periods as they impacted Malaysia. Both the Jones (1991) and earnings per share frequency distribution methods are used to examine earnings management behaviour. As hypothesised, the pre-crisis period is associated with significantly higher levels of absolute discretionary accruals and increased propensity to meet or beat the prior year earnings per share, whereas the post-crisis period is not. This finding is consistent with auditors responding to the criticisms that were made. However, the propensity to avoid losses is found to be higher in the post-crisis period, indicating that earnings management is not fully constrained.
ISBN 1920942254
1920942262
9781920942250
Language eng
Field of Research 150102 Auditing and Accountability
HERDC Research category B1 Book chapter
Copyright notice ©2005, ANU E Press
Persistent URL http://hdl.handle.net/10536/DRO/DU:30008303

Document type: Book Chapter
Collection: Deakin Graduate School of Business
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