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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, Greg Shailer
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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
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Audit Partner Tenure and Audit Planning and Pricing
AUDITING: A Journal of Practice & Theory, 2010SUMMARY: 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
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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
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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
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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 +3 more
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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 +3 more
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Audit Quality and Specialist Tenure
The Accounting Review, 2013ABSTRACT 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
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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
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Independent audit committee members’ board tenure and audit fees
Accounting & Finance, 2010An independent audit committee is an audit committee on which all members are independent directors. This study examines whether independent audit committee members’ board tenure affects audit fees. On the basis of the prior literature, we formulate an unsigned hypothesis.
Anthony Chan, Guoping Liu, Jerry Y. Sun
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THE EFFECT OF AUDIT TENURE, AUDIT ROTATION, AND AUDIT FEES ON AUDIT QUALITY
International Journal of Research on Finance & BusinessThis research aims to evaluate the influence of audit tenure, audit rotation, and audit fees on audit quality. The objects of the study include companies that are part of the LQ45 index and listed on the Indonesia Stock Exchange during the period 2020-2022. Using purposive sampling, 25 companies were successfully collected as samples. Data analysis was
Muhammad Syafiq Ramadhan +1 more
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