Auditor conservatism and voluntary disclosure: Evidence from the Year 2000 systems issue

Clarkson, Peter M., Ferguson, Colin and Hall, Jason (2003) Auditor conservatism and voluntary disclosure: Evidence from the Year 2000 systems issue. Accounting and Finance, 43 1: 21-40. doi:10.1111/1467-629X.00081

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Author Clarkson, Peter M.
Ferguson, Colin
Hall, Jason
Title Auditor conservatism and voluntary disclosure: Evidence from the Year 2000 systems issue
Journal name Accounting and Finance   Check publisher's open access policy
ISSN 0810-5391
1467-629X
0110-5159
Publication date 2003-03
Year available 2003
Sub-type Article (original research)
DOI 10.1111/1467-629X.00081
Volume 43
Issue 1
Start page 21
End page 40
Total pages 20
Editor R. Faff
Place of publication Oxford, England
Publisher Blackwell Publishing
Collection year 2003
Language eng
Subject C1
350103 Auditing and Accountability
710401 Finance and investment services
Abstract This study further examines the phenomenon of conservative auditor behaviour by considering the level of voluntary disclosure of Year 2000 remediation information in company annual reports. Previous studies have provided evidence of conservative auditor behaviour by examining the link between Big 6 auditor choice and accruals (Francis and Krishnan 1999; Becker et al., 1998; Defond and Subramanyam 1998). Protecting their reputation capital increases Big 6 auditor incentives to act conservatively to avoid litigation risk. We propose and find that Big 6 auditor clients disclose more Year 2000 remediation information than non–Big 6 auditor clients.
Keyword Auditor conservatism
Voluntary disclosure
Y2K
Year 2000 remediation programs
Q-Index Code C1
Q-Index Status Provisional Code
Institutional Status UQ
Additional Notes Article first published online: 4 FEB 2003

Document type: Journal Article
Sub-type: Article (original research)
Collections: Excellence in Research Australia (ERA) - Collection
2004 Higher Education Research Data Collection
UQ Business School Publications
 
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Created: Tue, 14 Aug 2007, 19:11:14 EST