Relationship between auditors’ fees and earnings management

Relationship between auditors’ fees and earnings management

This study investigates the relationship between audit fees and earnings management in the Brazilian market. In response to the research question, we used a sample of 300 firms listed on the BM&FBovespa for which it was possible to identify the amount paid to the auditors, using data gathered fr...

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Bibliographic Details
Main Authors: Antonio Lopo Martinez, Arquimedes de Jesus Moraes
Format: Article
Language:English
Published: Fundação Getulio Vargas, Escola de Administração de Empresas de São Paulo 2017-03-01
Series:RAE: Revista de Administração de Empresas
Subjects:
Auditors
audit fees
audit quality
audit services
earnings management
Online Access:http://bibliotecadigital.fgv.br/ojs/index.php/rae/article/view/67402/65704

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