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| Date: |
April 18, 2011 (Monday) |
| Time : |
3:00pm - 3:45pm |
| Language : |
English |
| Venue : |
Room 602, Meng Wah Complex, The University of Hong Kong |
| Presented By : |
Mr. Chen Chen, Ph. D Candidate, School of Accountancy, Chinese University in Hong Kong |
| Seminar title : |
The Mandatory Adoption of IFRS and Big4 audits on Earnings Quality |
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| Abstract: |
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Using a group of firms which are forced to adopt IFRS in European Union in 2005, this study finds that the earnings quality difference between the Big4 auditors’ clients and Non Big4 auditors’ clients’ becomes larger in the post IFRS period. In particular, the Big4 auditors’ clients have less income increasing abnormal accruals, higher accrual quality, less income smoothing behavior, less earnings management towards targets behavior and more large loss recognition than the Non Big4 auditors’ clients do in the post IFRS period whereas these differences in earning quality between Big4’s clients and Non Big4’s clients don’t exist or are smaller in the pre IFRS period. In addition, the increasing gap between the earnings quality of Big4’s clients and the one of non Big4 in the post IFRS adoption period is more pronounced in the strong institutions rather than in the weak institutions. |
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| All Interested are Welcomed: |
Request for presentation papers or enquires, please contact:
Miss Panda Tsu
Tel: 2241 5050 or pandatsu@business.hku.hk
The papers will also be available on the presentation.
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