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Auditor Tenure and Earnings Management [PDF]
مجله دانش حسابداری, 2011 This paper examines the relationship between the length of auditor tenure and the extent of corporate earnings management. In particular, we test the relationship between the length of auditor tenure and the magnitude of absolute discretionary accruals ...
Gholamreza Karami +2 more
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KEMAMPUAN AUDIT TENURE MEMODERASI PENGARUH PENGALAMAN DAN SKEPTISISME AUDITOR DENGAN KUALITAS AUDIT
Jurnal Ilmiah Akuntansi, 2017 ABSTRAK Pentingnya laporan keuangan bagi banyak pihak, menyebabkan laporan tersebut harus disajikan secara relevan dan reliabel. Kualitas audit yang baik dapat menyebabkan laporan keuangan semakin dipercaya keasliannya.
I Gusti Ayu Nyoman Budiasih +1 more
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Does Long Tenure Erode Auditor Independence?
SSRN Electronic Journal, 2012 Regulators have shown a renewed interest in considering the merits of mandatory auditor rotation. A fundamental concern is that long tenure may undermine auditor independence. We conduct a study to investigate the effects of long tenure on companies’ allowance for bad debts (ABD).
Ling Chu, Bryan K. Church, Ping Zhang
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Does Auditor Tenure Reduce Audit Quality?
Gadjah Mada International Journal of Business, 2012 Reduced auditor independence and the rise of corporate accounting manipulations have caused trust of the users in audited financial statements to begin to decline, so users of financial statements are questioning whether public accountants are ...
- Junaidi +2 more
doaj +4 more sources
The Effects of Auditor Tenure and Predictability of the Information Environment on Auditor Estimates [PDF]
Behavioral Research in AccountingABSTRACT Using a laboratory experiment, we examine the joint effects of auditor tenure and information predictability on auditor judgments. We hypothesize and find that tenure strengthens social bonds and that these bonds can result in more accurate auditor estimates when the information environment is relatively less predictable.
John P. Bentley +3 more
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Information Asymmetry: Evidences about the Relationship between Auditor Tenure and Auditor Specialization [PDF]
مطالعات تجربی حسابداری مالی, 2011 Prior researches suggest that auditor specialization and auditor tenure increase audit quality and consequently improve quality of disclosed information and decrease information asymmetry.
Shamsolah Shirinbakhsh +2 more
doaj +1 more source
Studying the Relationship between Auditor Tenure and Management of Real Activities in Pharmaceutical Companies Listed on the Tehran Stock Exchange [PDF]
حسابداری سلامت, 2014 Introduction: The Concerns about the effects of long-term relationships between auditor and client on the auditor independency and audit quality have led to formulate regulations such as mandatory rotation of auditors for limiting these relationships ...
Y. Badavar Nahandi +1 more
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The Effect of Audit Quality on the Audit Adjustments to Earnings [PDF]
مدیریت نوآوری و راهبردهای عملیاتی, 2020 Purpose: This paper aims to investigate the role and impact of audited quality indicators on the amount of audited earnings corrections. Methodology: Three indicators, auditor tenure, auditor size, and auditor fees, were used to measure the audit quality.
Seyed Reza Seyed Nezhad Fahim +1 more
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How do “gatekeepers” affect credit risk?
Journal of Management Science and Engineering, 2021 This study investigates the relationship between auditor tenure and credit default swap (CDS) spreads of U.S. firms based on quantile regression.
Xu Li, Xingtong Zhang, Yinggang Zhou
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Економіка та суспільство, 2023 The purpose of this paper is to test and evaluate how much influence Audit Tenure, Audit Opinion, Public Accounting Firm Reputation, Auditor Switching, and Auditor Industry Specialization as moderator variable has on Audit Report Lag. This research uses
Dessika Kosasih +2 more
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