Does Investment Bankers’ Prior Experience in Public Accounting Reduce Earnings Management in IPO Firms?

We examine whether firms undertaking an initial public offering (IPO) exhibit less earnings management when individual investment bankers have prior experience in public accounting. Although auditors are primarily responsible for providing external monitoring of the financial reporting process, indi...

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Veröffentlicht in:	Auditing : a journal of practice and theory 2024-05, Vol.43 (2), p.103-129
Hauptverfasser:	He, Xianjie, Pittman, Jeffrey, Stein, Sarah E., Yin, Huifang
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting firms Auditors Earnings management Initial public offerings
Online-Zugang:	Volltext
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