Results 261 to 270 of about 54,234 (299)
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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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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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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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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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Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality
Contemporary Accounting Research, 2015ABSTRACTTheory 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 +2 more
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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 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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Quasi Rents to Audit Firms from Longer Tenure
Accounting Horizons, 2018SYNOPSIS 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 +1 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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