文章基本信息

标题：Does ex-Andersen Client Possess Higher Audit and Litigation Risk? Examination of Conservatism Level on Financial Reporting
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作者：Khairul Anuar Kamarudin ; Khairul Anuar Kamarudin ; Wan Adibah Wan Ismail 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：145
页码：237-242
DOI：10.1016/j.sbspro.2014.06.031
语种：English
出版社：Elsevier
摘要：AbstractThis study examines whether former Andersen clients report more conservative earnings compared to other Big4 clients in the immediate year after an audit switch. In this study, we hypothesize that successor auditors would demand for more conservative reporting as they perceived former Anderson clients has unique audit and litigation risks. We measure conservative reporting based on the asymmetric recognition speed of good news and bad news on earnings. Our results conclude that successor auditors demand for more conservative financial reporting when auditing former Andersen client, hence contributing new evidence from an emerging market.
关键词：Auditor Switching;Big 4 Auditors;Conservative Reporting;Ex-Andersen Clients;