Results 181 to 190 of about 88,271 (204)

Audit Quality and Specialist Tenure

The Accounting Review, 2013
ABSTRACT We argue that the association between auditor industry specialization and audit quality depends on how long the auditor has been a specialist. We measure audit quality using absolute discretionary accruals, income-increasing discretionary accruals, and book-tax differences.
Jennifer J. Gaver, Steven Utke
openaire   +1 more source

CEO tenure and audit pricing

Review of Quantitative Finance and Accounting, 2019
We examine the relationship between CEO tenure and audit fees. After controlling for client and auditor attributes in the analyses, we find that audit fees are higher in the initial 3 years of CEOs’ service, suggesting that CEOs in their early career are more likely to show high risk-taking behavior and manage earnings that increases the probability of
Santanu Mitra, Hakjoon Song, Sang Mook Lee, Shin Hyoung Kwon   +3 more
openaire   +1 more source

Pengaruh Audit Tenure dan Audit Delay terhadap Kualitas Audit

Bandung Conference Series: Accountancy
Abstract. The mining industry contributes significantly to the Indonesian economy, but its complexity requires audit quality to ensure transparency of financial statements. Audit tenure and audit delay are important factors that can affect audit quality. Audit tenure reflects the duration of the auditor's relationship with the client, while audit delay
null Putri Hilani Nuradjani, null Nopi Hernawati, null Mey Maemunah   +2 more
openaire   +1 more source

Audit Partner Tenure and Audit Planning and Pricing

AUDITING: A Journal of Practice & Theory, 2010
SUMMARY: This paper investigates the association between audit engagement partner tenure and audit planning and pricing. Prior archival research from countries requiring partner signature on the audit opinion provides mixed results on the implications of partner tenure for audit quality.
Jean C. Bedard, Karla M. Johnstone
openaire   +1 more source

Longer board tenure and audit committee tenure. How do they impact environmental performance? A European study

Corporate Social Responsibility and Environmental Management, 2023
Francesco Paolone, Nicola Cucari
exaly  

Audit Tenure, Audit Fee, and Audit Quality : Evidence from India

Indian Journal of Finance, 2022
Latha Ramesh, Rajashree Kamath
openaire   +1 more source

Auditor tenure and audit quality: an investigation of moderating factors prior to the commencement of mandatory rotations in India

Managerial Auditing Journal, 2021
Nemiraja Jadiyappa
exaly  

Does shared tenure between audit committee chair and engagement partner affect audit outcomes? Evidence from the UK

British Accounting Review, 2023
Salem Alhababsah, Alaa Alhaj-Ismail
exaly  

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

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

The effects of disclosing critical audit matters and auditor tenure on nonprofessional investors’ judgments

Journal of Accounting and Public Policy, 2021
Eric T Rapley, Jesse C Robertson, Jason L Smith   +2 more
exaly