IDEAS home Printed from https://ideas.repec.org/p/hcx/wpaper/1005.html
   My bibliography  Save this paper

The Interaction of Audit Firm Quality and the Mexican Code of Best Corporate Practices on Earnings Quality

Author

Listed:
  • Susan Machuga

    (Department of Accounting, University of Hartford)

  • Karen Teitel

    (Department of Economics, College of the Holy Cross)

Abstract

The Mexican Code of Best Corporate Practices (Code) was established in January 2000 to increase investor confidence by encouraging more accurate financial reporting and more transparent accounting and disclosure practices by management. We investigate whether or not auditor quality interacts with the implementation of the Code affecting the quality of earnings. We find that firms that hire high quality auditors have the greatest improvements in earnings quality surrounding the implementation of the Code.

Suggested Citation

  • Susan Machuga & Karen Teitel, 2010. "The Interaction of Audit Firm Quality and the Mexican Code of Best Corporate Practices on Earnings Quality," Working Papers 1005, College of the Holy Cross, Department of Economics.
    • Handle: RePEc:hcx:wpaper:1005
    as

    Download full text from publisher

    File URL: http://rbr-journal.org/domains/RBR-JOURNAL/Default.aspx
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Samuel Akpovwre Eyenubo & Mudzamir Mohammed & Mohammad Ali, 2017. "Audit Committee Effectiveness of Financial Reporting Quality in Listed companies in Nigeria Stock Exchange," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 7(6), pages 487-505, June.

    More about this item

    Keywords

    International; Corporate Governance; Earnings Quality; Auditor Quality; Mexico;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hcx:wpaper:1005. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Victor Matheson (email available below). General contact details of provider: https://edirc.repec.org/data/deholus.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.