Results 171 to 180 of about 88,271 (204)
Some of the next articles are maybe not open access.
Related searches:
Related searches:
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
openaire +4 more sources
Audit tenure, auditor specialization and audit report lag
Managerial Auditing Journal, 2014Purpose – This paper aims to examine the association between audit firm tenure and audit report lag (ARL) and the impact of auditor industry specialization on the association between audit firm tenure and ARL. Design/Methodology/Approach – Using Habib and Bhuiyan ...
Trung Pham, Mai Dao
openaire +3 more sources
Audit Partner Tenure and Audit Quality
The Accounting Review, 2006Rotation of audit partners is one of the main policy initiatives that has been implemented in many jurisdictions around the world to deal with concerns about audit quality. The basis of any requirement limiting the tenure of audit partners is that there is a reduction in audit quality associated with long periods of tenure.
Peter Carey, Roger Simnett
openaire +1 more source
Does Increased Audit Partner Tenure Reduce Audit Quality?
Journal of Accounting, Auditing & Finance, 2008The Sarbanes-Oxley Act of 2002 requires the lead audit or coordinating partner and the reviewing partner to rotate off the audit every five years so the engagement can be viewed “with fresh and skeptical eyes.” Using data obtained from actual audits by multiple U.S.
Mock, T.J., Manry, D., Turner, J
openaire +1 more source
Pengaruh Fee Audit dan Audit Tenure terhadap Kualitas Audit
Jurnal Buana Akuntansi, 2022Abstract This study aims to examine the effect of audit fees and audit tenure on audit quality. This study uses a quantitative approach with a sample of manufacturing companies in the sub-sector of various industries as well as companies in the property, housing and building construction sectors that have been listed on the BEI, which are 129 companies.
openaire +1 more source
Auditor Characteristics, Audit Tenure, Audit Fee and Audit Quality
GATR Global Journal of Business Social Sciences Review, 2017Objective - The purpose of this research is to obtain empirical evidence about the factors that affect audit quality for auditors working in Public Accounting Firms in DKI Jakarta. Methodology/Technique - The independent variables used in this research are: independence, work experience, competency, accountability, audit tenure, and audit fee.
Melya Senjaya, Friska Firnanti
openaire +1 more source
Audit Firm Tenure, Audit Firm Size and Audit Quality
GATR Global Journal of Business Social Sciences Review, 2014Objective - 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
Discretionary Accruals, Audit-Firm Tenure and Audit-Partner Tenure: Empirical Evidence from Taiwan
Journal of Contemporary Accounting & Economics, 2005Abstract This paper examines how audit tenure affects earnings quality by investigating the effect of audit-firm and audit-partner tenure on the level of discretionary accruals. We find that familiarity helps to produce higher earnings quality, but excessive familiarity results in lower earnings quality.
Chi, Wuchun, Huang, Huichi
openaire +1 more source