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Liberty, S. E. and J. L. Zimmerman (1986), “Labor Union Contract Negotiations and Accounting Choices”, The Accounting Review, Vol. LXI, Nº 4, pp. 692-712. Maddala, G.S. (1991), “A Perspective on the Use of Limited-Dependent and Qualitative Variables Models in Accounting Research”, The Accounting Review¸Vol. 86, nº 4. pp. 788-807. Marquardt and Wiedman (2004), “How Are Earnings Managed? An Examination of Specific Accruals”, Contemporary Accounting Research, Vol. 21, Nº 2, pp.461-91. Matsumoto, D. A. (2002), “Management’s Incentives to Avoid Negative Earnings Surprises”, The Accounting Review, Vol. 77, nº 3, pp. 483-514. McNichols, M., and G. P. Wilson (1988), “Evidence of Earnings Management from the Provision for Bad Debts”, Journal of Accounting Research, Vol. 26, Supplement 1988, pp. 1–31. McNichols, M. F. (2000), “Research design issues in earnings management studies”, Journal of Accounting and Public Policy 19, pp. 313-345. Mulford, C. H. and E. E. Comiskey (2002), The Financial Numbers Game, John Wiley & Sons, Inc. Murphy, K. J. (2003), “Stock-based pay in new economy firms”, Journal of Accounting and Economics 34, pp. 129-147. Nelson, M. W., J. A. Elliott and R. L. Tarpley (2002), “Evidence from Auditors about Managers and Auditors Earnings Management Decisions”, The Accounting Review, Vol. 77, Supplement 2002, pp. 175-202. 45
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Page 1 and 2: DP 2006 - 09 Board Structure and Mo
Page 3 and 4: BOARD STRUCTURE AND MODIFIED AUDIT
Page 5 and 6: ecent accounting scandals, the “S
Page 7 and 8: are higher if a firm is identified
Page 9 and 10: etter judge the “the true and fai
Page 11 and 12: than other auditors, which can be i
Page 13 and 14: emphases, before the issuance, in t
Page 15 and 16: Pr ob( OPIN = 1) = F( α + β NUM +
Page 17 and 18: Asset profitability (ROA) is introd
Page 19 and 20: Given the above, our first step in
Page 21 and 22: 5. Empirical results 5.1. Auditing
Page 23 and 24: information on any executive commit
Page 25 and 26: The extant literature (e.g., Beasle
Page 27 and 28: modified opinion, the difference be
Page 29 and 30: (p-value=0.34), at the same time th
Page 31 and 32: percentage of non-executive board m
Page 33 and 34: Klein (2002a) finds evidence that a
Page 35 and 36: corporate governance reports of lis
Page 37 and 38: 26 Mota—Engil, SGPS, SA Mota-Engi
Page 39 and 40: Bradshaw, M. T., S. A. Richardson a
Page 41 and 42: Dechow, P.M. and D. J. Skinner (200
Page 43 and 44: Gaver, J. J., K. M. Gaver and J. R.
Page 45: Kang, S. and K. Sivaramakrishnan (1
Page 49 and 50: Teoh, S. H., I. Welch and T. J. Won
Page 51 and 52: Figure 1 - Relation between the boa
Page 53 and 54: Table 2 Sample Industry Distributio
Page 55 and 56: Variable Mean Std Dev. Quantitative
Page 57 and 58: Table 7 Mean (median) figures of va
Page 59 and 60: Table 10 Logistic regression result
Page 61 and 62: Variable Expected sign Constant ? N

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