Results 231 to 240 of about 683 (250)

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
openaire   +1 more source

Selection bias in audit firm tenure research

Review of Accounting Studies, 2023
Ying Zhou, David P. Weber, Ce Wen
openaire   +1 more source

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.
openaire  

Audit firm tenure and audit quality: Case of listed companies in Croatia

2016
Long audit tenure has raised concerns that the excessive familiarity between auditors and clients could result in reduced audit quality. As a result mandatory auditor rotation rules have been incorporated into the international and national regulation.
Sever Mališ, Sanja, Brozović, Mateja
openaire   +1 more source

Audit firm tenure and quality of financial report in Nigeria

International Journal of Financial Management and Economics, 2023
Confidence Ihenyen, Pascale Egileonisiya Augustine-Desi   +1 more
openaire   +1 more source

Audit Tenure, Tax Avoidance, and Firm Valuation

SSRN Electronic Journal, 2012
Li Zheng Brooks, C.S. Agnes Cheng, Pei-Yu Sun   +2 more
openaire   +1 more source

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
Haitham Nobanee, Ahmad Yuosef Alodat
exaly  

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

Accounting in Europe, 2020
Josep Garcia-Blandon, Diego Ravenda, J M Argilés-Bosch   +2 more
exaly  

IFRS adoption/reporting and auditor fees: the conditional effect of audit firm size and tenure

International Journal of Accounting and Information Management, 2020
Nadia Sbei Trabelsi, Medhat El Guindy
exaly  

An Assessment of the Provisions of Regulation (EU) No 537/2014 on Non-audit Services and Audit Firm Tenure: Evidence from Spain

The International Journal of Accounting, 2017
Josep Garcia-Blandon, Mónica Martinez-Blasco, David Castillo-Merino   +2 more
exaly