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- Title
Do the Big Four Accounting Firms Limit Earnings Management? Pre- and Post-Covid Evidence from India.
- Authors
Mulchandani, Kalyani; Mulchandani, Ketan
- Abstract
Manipulations in financial statements are major issues in several countries. Previous studies show an association between audit quality and manipulation of financial statements. This study aims to assess the association between earnings management and audit quality during pre- and post-Covid times. Data of 357 firms was collected for eight years, from 2013 to 2020 making 2,856 firm-year observations. Pre-covid time period is 2012-13 to 2018-19 whereas post-covid times is 2019-20 to 2020-21. The results indicate an association between audit quality and earnings management. It is evident that firms audited by the Big Four accounting firms (Deloitte, EY, KPMG and PwC) have low earnings management and possess higher earnings quality as compared to firms accounting by other accounting firms.
- Subjects
INDIA; EARNINGS management; ACCOUNTING firms; COVID-19 pandemic; COVID-19; FINANCIAL statements; AUDITING
- Publication
IUP Journal of Accounting Research & Audit Practices, 2024, Vol 23, Issue 2, p107
- ISSN
0972-690X
- Publication type
Article