M
Mark L. DeFond
Researcher at University of Southern California
Publications - 77
Citations - 24064
Mark L. DeFond is an academic researcher from University of Southern California. The author has contributed to research in topics: Audit & Earnings. The author has an hindex of 44, co-authored 77 publications receiving 21832 citations. Previous affiliations of Mark L. DeFond include Hong Kong University of Science and Technology.
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Journal ArticleDOI
The Effect of Audit Quality on Earnings Management
TL;DR: In this article, the authors examined the relation between audit quality and earnings management and found that clients of non-Big Six auditors report discretionary accruals that increase income relatively more than the discretionary accumruals reported by clients of big six auditors.
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Debt covenant violation and manipulation of accruals
Mark L. DeFond,James Jiambalvo +1 more
TL;DR: In this article, the authors examined the abnormal accruals of a sample of 94 firms that reported debt covenant violations in annual reports and found that debt covenants influence accounting choices in the year preceding and the year of violation.
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A Review of Archival Auditing Research
Mark L. DeFond,Jieying Zhang +1 more
TL;DR: In this article, the authors define higher audit quality as greater assurance of high financial reporting quality, and they provide a framework for systematically evaluating their unique strengths and weaknesses, including the role of auditor and client competency in driving audit quality.
Journal ArticleDOI
A review of archival auditing research
Mark L. DeFond,Jieying Zhang +1 more
TL;DR: In this article, the authors define higher audit quality as greater assurance of high financial reporting quality, and they provide a framework for systematically evaluating their unique strengths and weaknesses, including the role of auditor and client competency in driving audit quality.
Journal ArticleDOI
Do Non-audit Service Fees Impair Auditor Independence? Evidence from Going-concern Audit Opinions
TL;DR: The authors found no evidence that non-audit service fees impair auditor independence, where independence is surrogated by auditors' propensity to issue going concern audit opinions, suggesting that auditors behave with relatively greater independence towards these clients.