Results 221 to 230 of about 2,284 (262)

Audit Firm Tenure, Non‐Audit Services, and Internal Assessments of Audit Quality

Journal of Accounting Research, 2015
ABSTRACTWe 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.
Robert Knechel, Timothy Bell
exaly   +3 more sources

Audit tenure, auditor specialization and audit report lag

Managerial Auditing Journal, 2014
Purpose – 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 ...
Mai Dao
exaly   +2 more sources

Audit Partner Tenure and Audit Quality

The Accounting Review, 2006
Rotation 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

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

Auditor Characteristics, Audit Tenure, Audit Fee and Audit Quality

GATR Global Journal of Business Social Sciences Review, 2017
Objective - 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, 2014
Objective - 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