External Auditors, Audit Committees and Earnings Management in France

摘要: ABSTRACT We investigate the effect of various audit quality dimensions (i.e. auditor reputation and tenure, committee existence independence) on earnings management in France. thus contribute to empirical literature a Continental European environment that markedly differs from USA terms auditing corporate governance. The main findings are that: (1) presence an (but not committee's curbs upward management; (2) Big Five makes no difference regarding activities. Implications these discussed with regard specificities French governance settings. In particular, although acts as device control more egregious income-increasing) forms management, monitoring incentive outside directors may be hampered by collective board responsibility for financial reporting quality. Se...