Results 221 to 230 of about 683 (250)

Audit Firm Tenure and the Equity Risk Premium

Journal of Accounting, Auditing & Finance, 2008
Although 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.
K K Raman
exaly   +2 more sources

The impact Dodd Frank's Act on audit firm tenure

Journal of Corporate Accounting and 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.
exaly   +2 more sources

Audit Firm Tenure, Audit Firm Size and Audit Quality

GATR Global Journal of Business Social Sciences Review, 2014
Objective - 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
openaire   +1 more source

Audit Firm Tenure and Audit Quality: Evidence from U.S. Firms

SSRN Electronic Journal, 2012
PCAOB 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, C.S. Agnes Cheng, Kenneth J. Reichelt   +2 more
openaire   +1 more source

An examination of the influence of mutual CFO/audit firm tenure on audit quality

Journal of Accounting and Public Policy, 2021
Abstract This study examines whether the extent of professional relationships between an audit firm and their client’s CFO influences audit quality. If regulators’ concerns that the relationship that develops over time between an audit firm and their client’s CFO impairs auditor judgment are justified, then we should observe a negative relationship ...
Jeff L. Payne, Russell Williamson
openaire   +1 more source

Do audit tenure and firm size contribute to audit quality?

Managerial Auditing Journal, 2011
PurposeThe 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, Ream Tawfiq Ibrahim Al Issa, Rana Ahmad Ata Baker   +2 more
openaire   +1 more source

Audit Firm Tenure and Fraudulent Financial Reporting

AUDITING: A Journal of Practice & Theory, 2004
The 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
openaire   +1 more source

Selection Bias in Audit Firm Tenure Research

SSRN Electronic Journal, 2018
Prior 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
openaire   +1 more source

On the Relationship between Audit Tenure and Fees Paid to the Audit Firm and Audit Quality

Accounting in Europe, 2019
We investigate the impact of audit firm tenure, partner tenure, audit fees, fees for non-audit services and total fees on audit quality, as measured by discretionary accruals.
Josep Garcia-Blandon, Josep Maria Argiles, Diego Ravenda   +2 more
openaire   +1 more source

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
openaire   +1 more source