Auditor switching, lowballing and conditional conservatism: evidence from selected Asian countries

Purpose: This paper aims to investigate the effect of auditor switching and lowballing on conditional conservatism, particularly how different types of auditor switching, namely, upward, downward and lateral switching to/from Big 4 and industry specialists, affect earnings quality in the following s...

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Bibliographic Details
Other Authors: Habib, A., Islam, A., Kamarudin, K.A., Wan Ismail, W.A.
Format: Book
Online Access:Click to open via EzAccess