This article aims to measure the effect of the audit firm rotation on the earnings quality of Brazilian public companies listed on BM&FBOVESPA in the period from 2008 to 2015. We use discretionary accruals as a measure of earnings quality. using two approaches: earnings management and the estimation errors. Results show that audit firm rotation reduced the volume of discretionary accr... https://herbsdailyes.shop/product-category/salsa/