"Discretionary Revenue and Conditional Conservatism"

2021 ◽  
Vol 22 (2) ◽  
pp. 9-37
Author(s):  
Sangkwon Cha ◽  
Eunggil Kim
Keyword(s):  
Conditional Conservatism

Conditional Conservatism in U.S. High- and Low- Technology Firms

2014 ◽  
Author(s):  
mariem khalifa ◽  
Samir Trabelsi ◽  
Hamadi Matoussi
Keyword(s):  
Technology Firms ◽  
Conditional Conservatism

Conditional Conservatism and Audit Fees

2014 ◽  
Vol 29 (1) ◽  
pp. 83-113 ◽  
Author(s):  
Hye Seung (Grace) Lee ◽  
Xu Li ◽  
Heibatollah Sami
Keyword(s):  
Corporate Governance ◽  
Potential Benefit ◽  
Audit Fees ◽  
Accounting Conservatism ◽  
Audit Risk ◽  
Debt Contracting ◽  
Conditional Conservatism ◽  
Governance Quality ◽  
Corporate Governance Quality ◽  
The Impact

SYNOPSIS In this study, we examine the impact of conditional conservatism on audit fees and, more importantly, the influence of corporate governance on this relationship. Prior literature presents evidence regarding explanations for the existence and pervasiveness of accounting conservatism such as compensation and debt contracting, shareholder litigation, taxation, and accounting regulation. However, there is very limited evidence or discussion of the potential benefit of accounting conservatism on audit risk and thus audit fees, and how the potential benefit can be attenuated by corporate governance quality. Using a sample of firm-year observations over the period of 2004–2009, we provide evidence consistent with conditional conservatism and firms' commitment to such conservatism reducing their audit fees. However, our evidence shows that this reduction in audit fees is moderated by higher corporate governance quality. These results have implications for auditors, regulators, standard setters, and firms' managers. In addition, our study extends the literature on the determinants of audit fees. JEL Classifications: M41; M42; D81; D22.

Debiasing the Measurement of Conditional Conservatism

2021 ◽  
Author(s):  
Marc Badia ◽  
Miguel Duro ◽  
Fernando Penalva ◽  
Stephen G. Ryan
Keyword(s):  
Conditional Conservatism
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