Browsing by Author "Taylor Sarah"

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Browsing by Author "Taylor Sarah"

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  • Auditor conservatism and audit quality: Evidence from IPO earnings forecasts 
    Lee Phillip; Taylor Sarah; Taylor Stephen (Wiley-Blackwell Publishing Ltd., 2006)
    We investigate the relation between a proxy for differential audit quality and both the (ex post) accuracy and conservatism of audited earnings forecasts provided in Australian initial public offering (IPO) prospectuses. ...
  • Is 'benchmark beating' by Australian firms evidence of earnings management? 
    Coulton Jeffrey; Taylor Sarah; Taylor Stephen (Blackwell Publishing, 2005)
    We investigate the extent to which Australian firms that report small profits and/or small increases in earnings (i.e. benchmark beaters) have done so by the upward manipulation of these earnings. Although evidence of an ...
  • Nonaudit services and earnings conservatism: Is auditor independence impaired? 
    Ruddock Caitlin; Taylor Sarah; Taylor Stephen (Canadian Academic Accounting Association, 2006)
    We examine whether the provision of nonaudit services (NAS) by incumbent auditors is associated with a reduction in the extent to which earnings reflect bad news on a timely basis (that is, news-based conservatism). Reduced ...