The impact of audit quality on earnings management: Evidence from France

This research investigates the relationship between financial reporting quality and audit within context of French listed companies. The auditor brand name (Big4) is used as a proxy for earnings management ascertained through real accruals estimation. Discretionary are estimated using Jones Model Modified while use models proposed by Roychowdhury (2006). results indicate that clients Big4 firms record higher levels management. assertion could be attributed to low level litigation risk in France. study contributes literature investigating case both discretionary environment has peculiar auditing characteristics.   Key words: Audit quality, management, accruals,