The Relationship between the Tenure of an Audit Firm Partner and Audit Quality: Examining the Moderating Role of Audit Firm Change [PDF]
بررسیهای حسابداری و حسابرسیObjectiveThe rotation and tenure of audit partners are crucial factors for large corporations, as they significantly affect the quality of financial reporting.
MohammadReza Haghdadi +2 more
doaj +2 more sources
Enhancing Audit Quality: Insights from Market Dominance, Partner Rotation and Audit Firm Tenure
The Indonesian Journal of Accounting ResearchWe explore the impact of audit market dominance, partner rotation, and audit firm tenure on audit quality, utilizing data from 534 entities listed on the Indonesian Stock Market between 2018 and 2022, resulting in 2.670 entity-year observations.
Etty Murwaningsari +3 more
doaj +2 more sources
The effect of audit partner tenure on client managers' accounting discretion
Managerial Auditing Journal, 2008 PurposeThis paper aims to examine the effect of audit partner tenure (PARTEN) on client managers' accounting discretion.Design/methodology/approachThe authors contend that, when a new audit partner is from the same audit firm as the outgoing audit partner (audit partner rotation), audit quality increases because the new audit partner brings “fresh eyes”
Neil Fargher +2 more
exaly +3 more sources
Contemporary Accounting ResearchAbstractIn 2017, the PCAOB began requiring audit firm tenure disclosure within the audit report for SEC registrant clients. Many commenters raised the concern that prominent disclosure of firm tenure would lead investors to inappropriately infer a negative relation between audit quality and long tenure.
Sarah Judge +2 more
exaly +2 more sources
Audit Tenure and Audit Turnover relation with the report of weaknesses of internal control on financial reporting [PDF]
پژوهشهای تجربی حسابداری, 2021 In accordance with existing rules and regulations, it appears that the company's independent auditors can play a significant role in identifying and disclosing material weaknesses in internal controls.
azam Valizadeh Larijani +2 more
doaj +1 more source
The association between audit firm attributes and key audit matters readability [PDF]
AJAR (Asian Journal of Accounting Research), 2023 Purpose – This study aims to examine the relationship between the attributes of audit firms (Big 4, audit fees, busy season, audit firm tenure and audit partner gender) and the impact of these attributes on key audit matters (KAM) readability in Malaysia.
Norazian Hussin +3 more
doaj +1 more source
The moderating role of audit quality on the relationship between audit report and earnings management [PDF]
New Applied Studies in Management, Economics & Accounting, 2022 The purpose of this study is the moderating role of audit quality on the relationship between audit report and earnings management firms in listed companies in Tehran stock exchange.
Mojgan Saeedi, Mahdi Hemmati
doaj +1 more source
The Association between Audit Partner Busyness, Audit Partner Tenure, and Audit Efficiency
Asian Economic and Financial Review, 2021 The main purpose of this study is to provide evidence of how audit partner busyness and tenure are associated with audit efficiency. Based on a pooled OLS regression analysis of 232 observations from non-financial companies listed on the Omani capital market between 2013 and 2016, the results reveal no association between partner busyness and audit ...
Nahla Abdulrahman Mohammed Raweh +3 more
openaire +1 more source
The impact of audit rotation on the comparability of financial reports,
Revista Contabilidade & Finanças, 2021 This study aims to assess the effect of the rotation and tenure of audit firm and audit partner on the comparability and consistency of financial reports.
Allison Manoel de Sousa +2 more
doaj +2 more sources
EXTERNAL AUDIT(OR) QUALITY AND ACCRUAL EARNINGS MANAGEMENT: FURTHER EVIDENCE FROM NIGERIA
Malaysian Management Journal, 2020 Hinged on the quest for quality financial information, this study examined the influence of audit quality on restricting the incidence of accrual-based earnings management among 30 quoted non-financial firms in Nigeria, an emerging country which provides
Kenny Adedapo Soyemi +2 more
doaj +3 more sources