Former Audit Partners and Abnormal Accruals

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Auditor Style and Financial Statement Comparability (2014, neutral): “…2010), and engagement-specific factors such as client size (Reynolds and Francis 2000), auditor tenure (Johnson, Khurana, and Reynolds 2002), auditor-provided nonaudit services (Frankel et al. 2002), and the presence of audit firm alumni in executive positions of clients (Menon and Williams 2004).”
INTERNAL AUDIT QUALITY AND EARNINGS MANAGEMENT (2009, neutral): “Internal A udit Q uality and E arnings M anagem ent 1263 T he A ccounting 1264 P raw itt, Sm ith, and W ood T he A ccounting R eview July 2009 A m erican A ccounting A ssociation TABLE 2 (continued) Panel C: Spearman and Pearson Correlations (above/below the diagonal, respectively) Variable (1) (2) ”
Auditor fees and audit quality (2007, background): “Using the unsigned value of abnormal accruals more completely identifies the discretion afforded managers by their auditors and in this context does not require assumptions about auditor bias with regard to the directional effect of an accounting choice (Menon and Williams, 2004)[5].”
The effect of audit adjustments on earnings quality: Evidence from China (2016, background): “…Chi et al. (2009), Chung and Kallapur (2003), Francis and Wang (2008), Francis and Yu (2009), Francis et al. (2013), Frankel et al. (2002), Gul et al. (2009, 2013), Larcker and Richardson (2004), Menon and Williams (2004), Myers et al. (2003), Reichelt and Wang (2010), Reynolds and Francis (2001).”