Results 131 to 140 of about 560 (153)

Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality

Contemporary Accounting Research, 2015
ABSTRACTTheory from organizations and economics research posits that in an inter‐organizational relationship, both parties invest in relationship‐specific knowledge, which in turn facilitates the effectiveness of the relationship while strengthening the attachment between the parties. In complex settings where there are more opportunities for knowledge
Brian Bratten, Monika Causholli, Thomas C. Omer   +2 more
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Quasi Rents to Audit Firms from Longer Tenure

Accounting Horizons, 2018
SYNOPSIS We offer an economic explanation for why audit firms oppose mandatory firm rotation. Using an innovative sample that overcomes sample selection biases, we find that fees for Big 4 audit firms increase noticeably over the audit firm's tenure. In contrast, fees for non-Big 4 audit firms decline as tenure lengthens.
Aloke (Al) Ghosh, Subprasiri (Jackie) Siriviriyakul   +1 more
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Audit firm tenure and perceived audit quality: evidence from CEO incentive contracts

Review of Accounting and Finance, 2020
PurposeThis paper aims to examine how compensation committees perceive audit quality as indicated by audit firm tenure. Using the contracting weight attached to earnings and cash flows in chief executive officer (CEO) compensation as proxy for the compensation committee’s perception of audit quality, the study examines whether compensation committees ...
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Selection bias in audit firm tenure research

Review of Accounting Studies, 2023
Ying Zhou, David P. Weber, Ce Wen
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Audit Tenure, Tax Avoidance, and Firm Valuation

SSRN Electronic Journal, 2012
Li Zheng Brooks, C.S. Agnes Cheng, Pei-Yu Sun   +2 more
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Effect of Audit Firm Tenure on Audit Quality in Nigeria Deposit Money Banks

Contemporary Research Analysis Journal
This paper examined the effect of audit firm tenure on audit quality in quoted deposit money banks in Nigeria for the period 2004-2023 using an ex-post facto research design to gather secondary source of data for the study. In order to empirically investigate the study, 14 quoted DMBs were selected for the study and the relevant information/data about
Akintayo Oluwatoyin Olusola Alex Ph.D, Ajaja Olukayode Babafemi Ph.D.   +1 more
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AUDIT FIRM SIZE, AUDIT TENURE, AND AUDIT FEES AS CORRELATE OF AUDITORS' SWITCHING DECISIONS AMONG LISTED NIGERIAN FIRMS.

This study examined the influence of audit firm size, audit tenure, and audit fees on auditor switching decisions among Nigeria’s listed non-financial firms. Probit regression analysis was employed to test three hypotheses using a panel dataset comprising 912 firm-year observations over a 12-year period.
Orovwigho, Ejiroghene, Edirin, Jeroh
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The Effects of Firm Market Value on Audit Partner Tenure and Firm Profitability [PDF]

Accounting & Taxation, 2009
This study investigates the effects audit partner tenure and firm profitability on the market value of the firm. This study extends Ohlson’s model by examining audit partner tenure, and the interaction between residual earnings per share and audit partner tenure on firm value.
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The impact of longer audit committee chair tenure and board tenure on the level of sustainability disclosure: The moderating role of firm size

Business Strategy and Development, 2023
Ahmad Yuosef Alodat, Haitham Nobanee
exaly  

The impact Dodd Frank's Act on audit firm tenure

Journal of Corporate Accounting & Finance
AbstractThis study examines the effect of Dodd Frank's Act of 2010 (Dodd's Act) on the duration of the auditor‐client relationship. One of the provisions of Dodd's Act was to permanently exempt nonaccelerated filers from mandatory internal control audits and to maintain the internal control requirement for accelerated filers.
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