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  • Estimating the value added by Big 8/6/5 auditors using earnings and cash response coefficients

    Author(s)
    Stevenson-Clarke, P
    Hodgson, A
    Griffith University Author(s)
    Stevenson-Clarke, Peta A.
    Hodgson, Allan
    Year published
    2005
    Metadata
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    Abstract
    This paper estimates the value added by Big 8/6/5 auditors after controlling for the permanent and non-permanent impact of earnings and cash flows using linear and nonlinear (arctan) regression models. The linear model shows significant value added for industrial firms that utilise Big 8/6/5 auditors; while an arctan model shows that large auditors value-add by attesting to the permanence of earnings for large firms. We demonstrate that refinements to the audit research can be made by using response coefficients to filter out the different timing components inherent in earnings and cash flows.This paper estimates the value added by Big 8/6/5 auditors after controlling for the permanent and non-permanent impact of earnings and cash flows using linear and nonlinear (arctan) regression models. The linear model shows significant value added for industrial firms that utilise Big 8/6/5 auditors; while an arctan model shows that large auditors value-add by attesting to the permanence of earnings for large firms. We demonstrate that refinements to the audit research can be made by using response coefficients to filter out the different timing components inherent in earnings and cash flows.
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    Journal Title
    Accounting Research Journal
    Volume
    18
    Issue
    1
    DOI
    https://doi.org/10.1108/10309610580000672
    Subject
    Accounting, auditing and accountability
    Banking, finance and investment
    Publication URI
    http://hdl.handle.net/10072/4508
    Collection
    • Journal articles

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