Results 121 to 130 of about 560 (153)
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Audit Firm Tenure, Non‐Audit Services, and Internal Assessments of Audit Quality
Journal of Accounting Research, 2015ABSTRACTWe use data from internal assessments of audit quality in a Big 4 firm to investigate the impact of audit firm tenure and auditor‐provided non‐audit services (NAS) on audit quality. We find that first‐year audits receive lower assessments of audit quality and that quality improves shortly thereafter and then declines as tenure becomes very long.
Bell, Timothy B. +2 more
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Discretionary Accruals, Audit-Firm Tenure and Audit-Partner Tenure: Empirical Evidence from Taiwan
Journal of Contemporary Accounting & Economics, 2005Abstract This paper examines how audit tenure affects earnings quality by investigating the effect of audit-firm and audit-partner tenure on the level of discretionary accruals. We find that familiarity helps to produce higher earnings quality, but excessive familiarity results in lower earnings quality.
Chi, Wuchun, Huang, Huichi
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Audit Firm Tenure and Audit Quality in a Constrained Market
The International Journal of Accounting, 2018We examine the relation between audit quality and audit firm tenure in the Iranian audit market, which is constrained by government policies that create intense competition for clients among many small audit firms. We develop arguments that these circumstances create cost pressures that entrench low audit quality and render auditors' plans more ...
Masoud Azizkhani +2 more
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Audit Firm Tenure and Fraudulent Financial Reporting
AUDITING: A Journal of Practice & Theory, 2004The Sarbanes-Oxley Act (2002) required the U.S. Comptroller General to study the potential effects of requiring mandatory audit firm rotation. The General Accounting Office (GAO) concludes in its recently released study of mandatory audit firm rotation that “mandatory audit firm rotation may not be the most efficient way to strengthen auditor ...
Joseph V. Carcello, Albert L. Nagy
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Do audit tenure and firm size contribute to audit quality?
Managerial Auditing Journal, 2011PurposeThe purpose of this paper is to analyze the effect of the length of the audit firm‐client relationship and the size of the audit firm on audit quality in Jordan.Design/methodology/approachTo test their hypotheses, the authors use the quadratic form approach, similar to Chi and Huang, with some modifications.
Ali Abedalqader Al‐Thuneibat +2 more
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Audit Firm Tenure and the Equity Risk Premium
Journal of Accounting, Auditing & Finance, 2008Although investor perceptions of audit quality play a critical role in maintaining systemic confidence in the integrity of financial accounting reports (Levitt [2000]), prior research on the effects of auditor tenure from an investor perspective is relatively sparse.
Jeff P. Boone +2 more
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Audit Firm Tenure, Audit Firm Size and Audit Quality
GATR Global Journal of Business Social Sciences Review, 2014Objective - The objective of this paper is to examine the effect of audit firm tenure and audit firm size on audit quality. This study applies explanatory research in which questionnaire and interviews serve as the primary data. The population of this study is public accounting firms which are registered in the Indonesian capital market.
Padri Achyarsyah, Molina Molina
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Audit Firm Tenure and Audit Quality: Evidence from U.S. Firms
SSRN Electronic Journal, 2012PCAOB recently solicits comments on a 10-year mandatory audit firm rotation for the largest 100 S&P firms. We propose that audit quality is likely to increase with audit firm tenure due to a dominant Learning Effect in earlier years and decrease with audit firm tenure due to a dominant Bonding Effect in later years.
Li Zheng Brooks +2 more
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Selection Bias in Audit Firm Tenure Research
SSRN Electronic Journal, 2018Prior studies find that long auditor tenure improves audit quality. An alternative explanation, however, is that low audit quality increases auditor turnover, thereby self-selecting into the short-tenure group. To disentangle these explanations, this paper examines selection bias in audit firm tenure research in three steps.
Ce Wen, Ying Zhou
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Audit quality, firm value and audit fees: does audit tenure matter? Egyptian evidence
Journal of Financial Reporting and Accounting, 2023Purpose This study aims to investigate the impact of audit fees on audit quality, the impact of audit quality on firm value and whether these effects are conditional on audit tenure by bringing evidence from an emerging market. Design/methodology/approach Different regression techniques are used, such as logistic regression, probit regression ...
Saleh Aly Saleh Aly +2 more
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