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How can you assess the quality of a company's management? Is the management capable of advancing the business, or might it falter in the face of intense competition and changes in economic policies?
Auditor Deloitte Haskins & Sells is planning to resign from billionaire Gautam Adani's ports business, raising concerns about accounting quality.
This study investigates whether the provision of non-audit services (NAS) is associated with accounting quality and whether political connection moderates the relationship between the NAS and accounting quality. The sample includes 2,245 firm-year observations from Malaysia during the period 2013–2017. This study uses the absolute value of discretionary accruals to measure accounting quality. We find that provision of high NAS leads to low accounting quality, exhibited by high discretionary accruals. We also find that politically connected (PCON) firms show higher discretionary accruals than...
/PRNewswire/ -- In the latest Vault Accounting 25, a ranking of the Best Accounting Firms to Work For based on a survey of approximately 9,700 accountants, PwC...