Effect and interaction between external audit quality and ownership structure on earnings management for listed French companies Online publication date: Thu, 14-Jun-2018
by Fathi Jouini; Marwa Saied
International Journal of Critical Accounting (IJCA), Vol. 10, No. 2, 2018
Abstract: This study examines the effect of the interaction between audit quality variables and the ownership structure on earnings management based on a sample of 86 French companies listed on the stock exchange in the SBF 120 during 2010-2013. We conclude on one hand that the interaction between auditor reputation and the concentration of capital negatively affects earnings management and on the other hand, the interaction between auditor reputation and the size of float has a positive effect on earnings management. Also, the interaction between auditor seniority and the percentage of the voting rights held by the public reduces the practice of earnings management. For the effect of the interaction between auditor reputation and institutional investors, we find a negative and significant effect on the earnings management.
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Critical Accounting (IJCA):
Login with your Inderscience username and password:
Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.
If you still need assistance, please email subs@inderscience.com