Earnings Management & Auditor Risk Assessment of Small and Mid-Sized Enterprise－Evidence from Audit Hours & Audit Fees

Abstract

Regarding the behavior of earnings management it was generally recognized in the past that accountants can play a supervisory role However there are also information and records that the clients under investigation will try to influence the decision-making of accountants by paying excessive audit fees This study is devoted to exploring how the earnings management of the clients examined will affect the accountant's risk assessment (including audit Hours and audit fees) and the absolute value of the aggregate audit adjustment is used as a test variable to measure the earnings management degree Among them audit fee and working hours are used as dependent variables Unlike the previous literature and research which rarely uses small and medium-sized enterprises as samples this study uses the special internal data of A United Accounting Firm to further study the influencing factors of audit work

Date of Award	2020
Original language	English
Supervisor	Hua-Wei Huang (Supervisor)