Results 181 to 190 of about 41,426 (203)

Does auditor tenure affect accounting conservatism? Further evidence

Journal of Accounting and Public Policy, 2010
Abstract Accounting regulators are concerned about the potential threat of long-term auditor–client relationships on auditor independence, leading to lower audit quality. Jenkins and Velury (2008, hereafter JV) document a positive association between the conservatism in reported earnings and the length of the auditor–client relationship.
openaire   +1 more source

Auditor tenure and audit quality

2022
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  

Auditor tenure, investor protection and accounting quality: international evidence

Accounting Research Journal, 2021
Khairul Anuar Kamarudin
exaly  

Auditor Tenure and MD&A Tone

SSRN Electronic Journal, 2022
Brant E. Christensen, Yijing Cui, Kristin Stack, Michael S. Wilkins   +3 more
openaire   +1 more source

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  

Seeing is believing? Executives' facial trustworthiness, auditor tenure, and audit fees

Journal of Accounting and Economics, 2020
Tien-Shih Hsieh, Ray R Wang, Zhihong Wang   +2 more
exaly  

Is earnings management impacted by audit fees and auditor tenure? An analysis of the Big Four audit firms in the US market

Oeconomia Copernicana, 2023
José Manuel Santos Jaén, GEMA MARTÍN DE ALMAGRO VÁZQUEZ, María del Carmen Valls Martínez   +2 more
exaly  

The Impact of Mandatory Auditor Tenure Disclosures on Ratification Voting, Auditor Dismissal, and Audit Pricing*

Contemporary Accounting Research, 2021
Ryan T Dunn, Nathan G Lundstrom, Michael S Wilkins   +2 more
exaly  

Early-tenure CEOs and Auditor Locality

korean management review
Bolor-Erdene Batjargal, Jaeho Yoo
openaire   +1 more source