{"id":"https://openalex.org/W2891521026","doi":"https://doi.org/10.15728/bbr.2018.15.5.1","title":"Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals","display_name":"Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals","publication_year":2018,"publication_date":"2018-09-01","ids":{"openalex":"https://openalex.org/W2891521026","doi":"https://doi.org/10.15728/bbr.2018.15.5.1","mag":"2891521026"},"language":"en","primary_location":{"id":"doi:10.15728/bbr.2018.15.5.1","doi":"https://doi.org/10.15728/bbr.2018.15.5.1","is_oa":true,"landing_page_url":"https://doi.org/10.15728/bbr.2018.15.5.1","pdf_url":"http://bbronline.com.br/index.php/bbr/article/download/377/577","source":{"id":"https://openalex.org/S2764758797","display_name":"Brazilian Business Review","issn_l":"1808-2386","issn":["1808-2386"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","norway-1","poland-20","russia-white-list-2","scielo"],"host_organization":"https://openalex.org/I4210094603","host_organization_name":"Fucape Business School","host_organization_lineage":["https://openalex.org/I4210094603"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Brazilian Business Review","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://bbronline.com.br/index.php/bbr/article/download/377/577","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5074125563","display_name":"Adalene Olivia Silvestre","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I61722147","display_name":"Universidade do Vale do Rio dos Sinos","ror":"https://ror.org/05ctmmy43","country_code":"BR","type":"education","lineage":["https://openalex.org/I61722147"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Adalene Silvestre","raw_affiliation_strings":["Universidade do Vale do Rio dos Sinos, S\u00e3o Leopoldo, RS, Brazil"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidade do Vale do Rio dos Sinos, S\u00e3o Leopoldo, RS, Brazil","institution_ids":["https://openalex.org/I61722147"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5061324128","display_name":"Cristiano Machado Costa","orcid":"https://orcid.org/0000-0001-9130-2562","observed_orcids":["https://orcid.org/0000-0001-9130-2562"]},"institutions":[{"id":"https://openalex.org/I61722147","display_name":"Universidade do Vale do Rio dos Sinos","ror":"https://ror.org/05ctmmy43","country_code":"BR","type":"education","lineage":["https://openalex.org/I61722147"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Cristiano Costa","raw_affiliation_strings":["Cl\u00f3vis Ant\u00f4nio Kronbauer 3,\u00a5","Universidade do Vale do Rio dos Sinos, S\u00e3o Leopoldo, RS, Brazil"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Cl\u00f3vis Ant\u00f4nio Kronbauer 3,\u00a5","institution_ids":[]},{"raw_affiliation_string":"Universidade do Vale do Rio dos Sinos, S\u00e3o Leopoldo, RS, Brazil","institution_ids":["https://openalex.org/I61722147"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5073307046","display_name":"Cl\u00f3vis Ant\u00f4nio Kronbauer","orcid":"https://orcid.org/0000-0002-1454-9243","observed_orcids":["https://orcid.org/0000-0002-1454-9243"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Cl\u00f3vis Kronbauer","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":6.8268,"has_fulltext":true,"cited_by_count":30,"citation_normalized_percentile":{"value":0.96304038,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"15","issue":"5","first_page":"410","last_page":"426"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/auditor-rotation","display_name":"auditor rotation","score":0.9559999704360962},{"id":"https://openalex.org/keywords/earnings-quality","display_name":"earnings quality","score":0.9929999709129333},{"id":"https://openalex.org/keywords/discretionary-accruals","display_name":"discretionary accruals","score":0.9990000128746033},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.9980000257492065},{"id":"https://openalex.org/keywords/public-companies","display_name":"public companies","score":0.7609999775886536},{"id":"https://openalex.org/keywords/brazilian-stock-market","display_name":"Brazilian stock market","score":0.734000027179718}],"concepts":[{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.933769941329956},{"id":"https://openalex.org/C2776218570","wikidata":"https://www.wikidata.org/wiki/Q5326947","display_name":"Earnings quality","level":4,"score":0.7352012991905212},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7122054100036621},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.699504017829895},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.656403660774231},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6338995099067688},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6217389702796936},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.5727722644805908},{"id":"https://openalex.org/C190775180","wikidata":"https://www.wikidata.org/wiki/Q5326946","display_name":"Earnings response coefficient","level":3,"score":0.5074400305747986},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.42548495531082153},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":6,"locations":[{"id":"doi:10.15728/bbr.2018.15.5.1","doi":"https://doi.org/10.15728/bbr.2018.15.5.1","is_oa":true,"landing_page_url":"https://doi.org/10.15728/bbr.2018.15.5.1","pdf_url":"http://bbronline.com.br/index.php/bbr/article/download/377/577","source":{"id":"https://openalex.org/S2764758797","display_name":"Brazilian Business Review","issn_l":"1808-2386","issn":["1808-2386"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","norway-1","poland-20","russia-white-list-2","scielo"],"host_organization":"https://openalex.org/I4210094603","host_organization_name":"Fucape Business School","host_organization_lineage":["https://openalex.org/I4210094603"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Brazilian Business Review","raw_type":"journal-article"},{"id":"pmh:oai:scielo:S1808-23862018000500410","doi":null,"is_oa":true,"landing_page_url":"http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1808-23862018000500410","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"BBR. Brazilian Business Review v.15 n.5 2018","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:RePEc:bbz:fcpbbr:v:15:y:2018:i:5:p410-426","doi":null,"is_oa":false,"landing_page_url":"http://bbronline.com.br/index.php/bbr/article/download/377/577","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:americanae.aecid.es:2620562","doi":null,"is_oa":true,"landing_page_url":"http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1808-23862018000500410","pdf_url":null,"source":{"id":"https://openalex.org/S4306400786","display_name":"Americanae (AECID Library)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"BBR. Brazilian Business Review v.15 n.5 2018","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:doaj.org/article:25c96c7832224e038ae77038a5c54fc7","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/25c96c7832224e038ae77038a5c54fc7","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"BBR: Brazilian Business Review, Vol 15, Iss 5, Pp 410-426 (2018)","raw_type":"article"},{"id":"pmh:oai:redalyc.org:123057435001","doi":null,"is_oa":false,"landing_page_url":"https://www.redalyc.org/articulo.oa?id=123057435001","pdf_url":null,"source":{"id":"https://openalex.org/S4377196100","display_name":"Redalyc (Universidad Aut\u00f3noma del Estado de M\u00e9xico)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I179647637","host_organization_name":"Universidad Aut\u00f3noma del Estado de M\u00e9xico","host_organization_lineage":["https://openalex.org/I179647637"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"BBR - Brazilian Business Review (Brasil) Num.5 Vol.15","raw_type":"art\u00edculo cient\u00edfico"}],"best_oa_location":{"id":"doi:10.15728/bbr.2018.15.5.1","doi":"https://doi.org/10.15728/bbr.2018.15.5.1","is_oa":true,"landing_page_url":"https://doi.org/10.15728/bbr.2018.15.5.1","pdf_url":"http://bbronline.com.br/index.php/bbr/article/download/377/577","source":{"id":"https://openalex.org/S2764758797","display_name":"Brazilian Business Review","issn_l":"1808-2386","issn":["1808-2386"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","norway-1","poland-20","russia-white-list-2","scielo"],"host_organization":"https://openalex.org/I4210094603","host_organization_name":"Fucape Business School","host_organization_lineage":["https://openalex.org/I4210094603"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Brazilian Business Review","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2891521026.pdf","grobid_xml":"https://content.openalex.org/works/W2891521026.grobid-xml"},"referenced_works_count":36,"referenced_works":["https://openalex.org/W1603811794","https://openalex.org/W1714907061","https://openalex.org/W1964553004","https://openalex.org/W1979186230","https://openalex.org/W1985157560","https://openalex.org/W1986187321","https://openalex.org/W2059214589","https://openalex.org/W2060315039","https://openalex.org/W2076035820","https://openalex.org/W2095299437","https://openalex.org/W2107269898","https://openalex.org/W2115434286","https://openalex.org/W2120687356","https://openalex.org/W2137298899","https://openalex.org/W2147996059","https://openalex.org/W2152596199","https://openalex.org/W2161878611","https://openalex.org/W2167646351","https://openalex.org/W2176195673","https://openalex.org/W2269860695","https://openalex.org/W2288445118","https://openalex.org/W2752617332","https://openalex.org/W3121359436","https://openalex.org/W3122236161","https://openalex.org/W3122547505","https://openalex.org/W3124321936","https://openalex.org/W3124448425","https://openalex.org/W3125111241","https://openalex.org/W3125488543","https://openalex.org/W3125976790","https://openalex.org/W3126086564","https://openalex.org/W4249869587","https://openalex.org/W4300333165","https://openalex.org/W4388111604","https://openalex.org/W6667111551","https://openalex.org/W6877558521"],"related_works":["https://openalex.org/W7054938774","https://openalex.org/W2664207592","https://openalex.org/W266839554","https://openalex.org/W1904035519","https://openalex.org/W2808281219","https://openalex.org/W7163548731","https://openalex.org/W2065973613","https://openalex.org/W2796237309","https://openalex.org/W2149860980","https://openalex.org/W1821240971"],"abstract_inverted_index":{"This":[0],"article":[1],"aims":[2],"to":[3,28],"measure":[4,36],"the":[5,8,13,24,46,56,64,72,82,92,98],"effect":[6,83],"of":[7,16,37,58,74,84,100],"audit":[9,52,85,112],"firm":[10,53,86],"rotation":[11,54,87],"on":[12,21,88],"earnings":[14,38,43,65,75,89,122],"quality":[15,90],"Brazilian":[17],"public":[18],"companies":[19,109],"listed":[20],"BM&FBOVESPA":[22],"in":[23],"period":[25],"from":[26,71,97],"2008":[27],"2015.":[29],"We":[30],"use":[31],"discretionary":[32,59,93,117],"accruals":[33,60,94,118],"as":[34],"a":[35],"quality,":[39,66],"using":[40],"two":[41],"approaches:":[42],"management":[44],"and":[45],"estimation":[47,102],"errors.":[48,103],"Results":[49],"show":[50,107],"that":[51,108,110],"reduced":[55],"volume":[57],"and,":[61,119],"thus,":[62],"increases":[63],"when":[67,91],"these":[68],"are":[69,95],"measured":[70,96],"perspective":[73,99],"management.":[76],"However,":[77],"we":[78],"do":[79],"not":[80],"observe":[81],"accounting":[101],"The":[104],"results":[105],"also":[106],"rotate":[111],"firms":[113],"voluntarily":[114],"have":[115],"greater":[116],"consequently,":[120],"lower":[121],"quality.":[123]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":6},{"year":2021,"cited_by_count":4},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":2}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2018-09-27T00:00:00"}