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of total accruals and total assets. We assumed that the more the ratio size is the more there is chance of accrual management. We used this measurement just to keep the research output simple and understandable to wide group of accountants and non-accounting managers.

We also used auditors' opinions in this research to find out whether magnitude of earnings management is reflected by the opinions.

We have chosen twenty FTSE 100 and twenty AIM listed companies for the research purpose. Most of the FTSE 100 companies are the clients of big four auditors. However, AIM companies are clients of auditors other than big fours. We will report our research findings both in two categories and aggregately.

At the end of this research we expect the following outputs

Research Output
Explored Variables
Data
Research Techniques
A relationship between Auditor's Size and Earnings Management

Rank of Auditors and Net Accruals: Average Assets

All 40 Companies (20 of FTSE 100 and 20 of FTSE AIM 100)

Descriptive Statistics and Simple Regression Analysis

Relationship between Audit Tenure and Earning Management

Average Tenure of Audit Activities and Net Accruals: Average Assets

Selective

Simple Regression Analysis

Relationship between Audit Fees and Earning Management

Audit Fees and Net Accruals: Average Assets

Selective

Simple Regression Analysis

Relationship Between Client Significance and Earnings Management

Client significance as 1(FTSE AIM) and 2 (FTSE 100) against Net Accruals :Net Reported Earning

All 40 Companies (20 of FTSE 100 and 20 of FTSE AIM 100)

Descriptive Statistics and Regression Analysis

Influence of Auditor Ranks, Audit Fees, Audit Tenure and Client Significance on Earnings Management

All Explored earlier

Selective

Multiple Regression Analysis

Top Predictor or Earnings Management

Auditor Ranks, Audit Tenure and Client Significance

Findings of Earlier Analysis

Comparison of Degrees of Relationships of Variables Explored

Relationship of Auditors' Opinion with Earnings Management

Rank of Auditors Opinion and Net Accruals: Average Assets

Auditors' Statements (Selective)

Descriptive Statistics and Regression Analysis

The research report starts with an insightful discussion on theoretical perspective of audit quality and earnings management. The literature review section consists of traditional theories about auditing, audit quality and earnings management. In the third chapter we'll introduce contemporary theories and practical perspective of auditing and management of earnings where research objectives and hypothesis will be explored critically. In the fourth chapter we will explore the research methodologies. Finally research findings will be presented in fifth chapter followed by a thorough analysis. Following is a brief outline of the paper -

Chapter

Title

Objective

One

Introduction

An introduction to the research idea/topic

Two

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