Results 161 to 170 of about 41,426 (203)
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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
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An Investigation of Auditor and Client Tenure
Mid-American Journal of Business, 2001The purpose of this study is to examine the duration of the auditor’s relationship with a client and factors that affect audit firm tenure. The duration of the auditor and client relationship has been cited as possibly affecting the risk of a loss of auditor independence.
David H. Sinason +2 more
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Auditor tenure and accounting conservatism: evidence from Greece
Managerial Auditing Journal, 2016Purpose This study aims to examine the relationship between auditor tenure and conservatism for firms in Greece. Greece not only has a high incidence of earnings management but is also required under the new European Commission (EC) regulation to comply with mandatory auditor rotation.
Laura K. Rickett +2 more
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Auditor tenure, auditor specialization, and information asymmetry
Managerial Auditing Journal, 2009PurposeThe purpose of this paper is to examine the relation between a company's bid‐ask spread, a proxy for information asymmetry, and auditor tenure and specialization.Design/methodology/approachThe tests use clustered regression for a sample of 31,689 company‐years from 1992 to 2001 and control for factors known to impact bid‐ask spread in cross ...
Ali R. Almutairi +2 more
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Auditor Tenure and Shareholder Ratification of the Auditor
Accounting Horizons, 2008SYNOPSIS: Legislators and regulators have expressed concerns about the effect of long auditor tenure on audit quality. There is little direct evidence on investors’ perceptions about long auditor tenure. In this paper, we use shareholder votes on auditor ratification as a proxy for investor perceptions about audit quality.
Mai Dao +2 more
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Auditor Tenure Disclosure and Shareholder Ratification Voting
Accounting Horizons, 2021SYNOPSIS The PCAOB mandated, over the objections of the large audit firms and others, that for fiscal years ending on or after December 15, 2017, the audit report shall include information about auditor tenure. In this paper we answer the call for academic research about “the impact and usefulness of the auditor tenure disclosure as it ...
Paul N. Tanyi +2 more
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Auditor fee dependence, auditor tenure, and auditor independence: the case of Finland
International Journal of Accounting, Auditing and Performance Evaluation, 2013A Green Paper on Audit Policy published by the European Commission is questioning, among other issues, whether the maximum fee collected from one client should be regulated and whether continuous assignment should be limited. In this paper, we examine the association between fee dependence and auditor tenure on auditor independence in Finland.
Damai Nasution, Ralf Östermark
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Does Long Tenure Erode Auditor Independence?
SSRN Electronic Journal, 2012Regulators 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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Incumbent Auditor Independence and Predecessor Auditor Tenure
Journal of Accounting, Auditing & FinancePrior studies examine incumbent auditor tenure and independence. In this article, we examine predecessor auditor tenure and incumbent auditor independence. We find a negative association between predecessor auditor tenure and the likelihood of incumbent auditor change and a positive association between long predecessor auditor tenure and long ...
Brian M. Burnett +3 more
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Auditor Tenure and Audit Reporting Failures
AUDITING: A Journal of Practice & Theory, 2002Recently, the SEC has called for research regarding the relationship between audit tenure and audit failures. In this study, we address this issue by examining prior audit reports for a sample of companies entering into bankruptcy during the period 1996–1998.
Marshall A. Geiger, K. Raghunandan
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