AUDITOR CONSERVATISM AND EARNINGS MANAGEMENT: EVIDENCE FROM TUNISIA

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Abstract

The aim of this paper is to examine the effect of the type of audit opinions on the earnings management measured by the discretionary accruals in the Tunisian capital market context. In particular, we investigate whether abnormal accruals are influenced by modified audit opinions. We find that the probability to manage earnings management to the decrease is related to the issuance modified audit opinion and the presence of No-Big Four auditors.

Keywords: Auditors, Earnings Management, Tunisia

How to cite this paper: Hachicha Elfouzi, N., & Ali Zarai, M. (2009). Auditor conservatism and earnings management: Evidence from Tunisia. Corporate Ownership & Control, 6(3), 61-68. https://doi.org/10.22495/cocv6i3p6