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A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA)
Viana, D. B. C., Jr., Lourenço, I. & Black, E. L. (2022). Financial distress, earnings management and Big 4 auditors in emerging markets. Accounting Research Journal. 35 (5), 660-675
Exportar Referência (IEEE)
D. B. Junior et al.,  "Financial distress, earnings management and Big 4 auditors in emerging markets", in Accounting Research Journal, vol. 35, no. 5, pp. 660-675, 2022
Exportar BibTeX
@article{junior2022_1717064200037,
	author = "Viana, D. B. C., Jr. and Lourenço, I. and Black, E. L.",
	title = "Financial distress, earnings management and Big 4 auditors in emerging markets",
	journal = "Accounting Research Journal",
	year = "2022",
	volume = "35",
	number = "5",
	doi = "10.1108/ARJ-06-2021-0165",
	pages = "660-675",
	url = "https://www.emerald.com/insight/publication/issn/1030-9616"
}
Exportar RIS
TY  - JOUR
TI  - Financial distress, earnings management and Big 4 auditors in emerging markets
T2  - Accounting Research Journal
VL  - 35
IS  - 5
AU  - Viana, D. B. C., Jr.
AU  - Lourenço, I.
AU  - Black, E. L.
PY  - 2022
SP  - 660-675
SN  - 1030-9616
DO  - 10.1108/ARJ-06-2021-0165
UR  - https://www.emerald.com/insight/publication/issn/1030-9616
AB  - The purpose of this study is to examine the association between financial distress and accruals-based earnings management in emerging markets, and the role that auditors play in that association. Design/methodology/approach: This study relies on a sample of 33,455 firm-year observations from 20 emerging markets, covering a large period of analysis of 20 years. A multivariate analysis is performed by considering the level of financial distress as the dependent variable, and the accruals-based earnings management and dummies for the type of auditor as the main independent ones. Findings: The authors predict and find empirical evidence that firms facing greater financial distress engage in income-increasing accruals-based earnings management in emerging markets, and that such engagement is lower in firms audited by Big 4 firms compared to those audited by non-Big 4 auditors. The authors also find significant differences across Big 4 audit firms in their role of constraining income-increasing earnings management strategies in firms with high levels of financial distress. Originality/value: The study adds to previous literature by investigating the association between financial distress and accruals-based earnings management in a comprehensive sample of 20 emerging markets, by providing important overall cross-country empirical evidence that has not been addressed by previous literature. The authors also bring new knowledge by discussing the role played by the Big 4 audit firms in limiting earnings management practices by firms with high levels of financial distress. Such a limitation serves as an important external corporate governance mechanism to restrain managers’ opportunistic behaviour in firms facing financial distress – especially in emerging economies characterized overall by institutional voids. 
ER  -