Audit committee, external audit and accounting conservatism: Does company’s growth matter?

The objective of this analysis is to examine the joint effect audit committee and external on conservatism accounting how a company’s rate growth influences these relationships. sample used in study comprises all non-financial listed Portuguese firms from 2005 2017. A fixed-effects regression performed association between Using an accruals-based proxy compute conservatism, indicates that companies audited by Big 4 report more conservative than non-Big auditors together appear increase conservatism. Additionally, findings suggest degree reduction related diminished when are examined auditor board directors have committee. based offer valuable data investors regulators assessing quality earnings.