2006 Notable Contributions to the Auditing Literature Award

Presented by Rick Tubbs

Mark DeFond (left) and K. R. Subramanyam (right), recipients of the 2006 Notable Contributions to the Auditing Literature Award.

The Notable Contributions to the Auditing Literature Award recognizes research works of exceptional merit, published during the last ten years, which make a significant contribution to auditing or assurance education, practice, or research.

The 2006 award-winning research work is "The Effects of Audit Quality on Earnings Management" by Connie Becker, Mark DeFond, Jim Jiambalvo, and K. R. Subramanyam which was published in the Spring 1998 issue of Contemporary Accounting Research. This study demonstrates that as a client's audit firm quality (non-Big 6 vs. Big 6) increases, the client's earning management (discretionary accruals) decreases. This finding has had a large impact on both auditing and financial accounting archival research.

The 2006 Notable Contributions to the Auditing Literature Award Selection Committee was composed of Joe Carcello, Zoe-Vonna Palmrose, Ken Trotman, and Rick Tubbs (Chair).

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