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dc.contributor.author
Artesoglou, Paraschos
en
dc.date.accessioned
2021-09-17T12:14:46Z
dc.date.available
2021-09-17T12:14:46Z
dc.date.issued
2021-09-17
dc.identifier.uri
https://repository.ihu.edu.gr//xmlui/handle/11544/29855
dc.rights
Default License
dc.subject
SOX Act of 2002
en
dc.subject
Earnings management
en
dc.subject
Discretionary accruals
en
dc.subject
Auditor tenure
en
dc.subject
Audit rotation
en
dc.title
Earnings Management, Auditor Tenure and Audit Rotation
en
heal.type
masterThesis
en_US
heal.secondaryTitle
Evidence from the post-SOX act period
en
heal.dateAvailable
2020-12-15
heal.language
en
en_US
heal.access
free
en_US
heal.license
http://creativecommons.org/licenses/by-nc/4.0
en_US
heal.recordProvider
School of Economics, Business Administration and Legal Studies, MSc in International Accounting, Auditing and Financial Management
en_US
heal.publicationDate
2020-12-15
heal.abstract
This dissertation was written as part of the MSc in Accounting, Auditing and Financial Management at the International Hellenic University. In this research I examine the relationship between auditor tenure, audit rotation and earnings management through accruals manipulations in the era after the implementation of the Sarbanes-Oxley (S0X) act of 2002 and until the year of 2019. A variation of the cross-sectional modified Jones model as proposed by Kothari et al. (2005) is being used in order to determine the discretionary accruals which will be the proxy I am using for earnings management and I will examine the relationship between earnings management and auditor changes as well as the auditor tenure. My two hypothesis presented in this research are that short-term audit tenure is associated with higher absolute level of discretionary accruals comparing to medium and long audit tenure and that earnings management is increased the year before and after an auditor change takes place. I reject both my hypothesis, implying that for my sample of firms I examined audit tenure and audit rotation does not affect the level of earnings management as measured by the absolute value of the discretionary accruals. This research was conducted under the valuable supervision of Professor Alexandros Sikalidis and was made possible with the source access provided by the International Hellenic University.
en
heal.advisorName
Sikalidis, Alexandros
en
heal.committeeMemberName
Chantziaras, Antonios
en
heal.academicPublisher
IHU
en
heal.academicPublisherID
ihu
en_US
heal.spatialCoverage
USA
en


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