Auditor's choice and earning management after Enron scandals: empirical approach in French context
by Jamel Azibi; Mohamed Tahar Rajhi
International Journal of Critical Accounting (IJCA), Vol. 5, No. 5, 2013

Abstract: This paper investigates the relation between ownership structures, auditor's choice and earning management after Enron scandals in the French context. The sample is composed of 119 firms from Thomason financial data bases and annual reports over 2002-2005 periods. Multivariate analyses document that: 1) property dispersion is associated with high audit quality even after Enron scandals; 2) whereas the banking confidence has been withdrawn after Enron failure; 3) finally, Big Four auditors have no effect on the magnitude of discretionary accruals.

Online publication date: Tue, 29-Apr-2014

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