An Empirical Analysis of the Association between Auditor Independence and Earnings Management
Project/Area Number |
24730386
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Research Category |
Grant-in-Aid for Young Scientists (B)
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Allocation Type | Multi-year Fund |
Research Field |
Accounting
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Research Institution | Shiga University |
Principal Investigator |
KASAI Naoki 滋賀大学, 経済学部, 准教授 (80584143)
|
Project Period (FY) |
2012-04-01 – 2015-03-31
|
Project Status |
Completed (Fiscal Year 2014)
|
Budget Amount *help |
¥2,990,000 (Direct Cost: ¥2,300,000、Indirect Cost: ¥690,000)
Fiscal Year 2014: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2013: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2012: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
|
Keywords | 財務諸表監査 / 監査人の独立性 / 監査報酬 / 会計的利益調整行動 / 実体的利益調整行動 / 監査人の継続監査年数 / 監査市場 / 監査の品質 / 利益調整 |
Outline of Final Research Achievements |
In this study, I empirically investigate the relationship between auditor independence and earnings management. I find that (1) higher audit fees lead to higher accrual-based and real earnings management and (2) the association between audit fee and earnings management is contingent upon the audit partner’s tenure length; however, this finding is not robust. Additionally, the results of (1) and (2) are influenced by a firm's corporate governance system and the introduction of the audit requirement for internal control systems for financial reporting.
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Report
(4 results)
Research Products
(12 results)