Results 261 to 270 of about 1,383 (302)

Auditor size, tenure, and bank loan pricing

Review of Quantitative Finance and Accounting, 2012
Using a large sample of U.S. bank loan data from 1996 to 2008, we investigate the relation between two auditor characteristics, namely, auditor size and tenure, and loan interest rates. Our results show the following: First, we find that the loan interest rate is significantly lower for borrowers with prestigious Big 4 auditors than for borrowers with ...
Jeong-Bon Kim, Byron Y Song, Kim Jeong-Bon   +2 more
exaly   +2 more sources

Auditor tenure and non-GAAP earnings

Managerial Auditing Journal
Purpose This study aims to examine whether the newly available auditor tenure information is associated with non-GAAP earnings, as the recent requirement to disclose the initial year of auditor-client relationship in audit reports may give the impression that longer auditor tenure may be related to lower audit quality.
Pureum Kim, Myungsoo Son
exaly   +2 more sources

The influence of jurors' perceptions of auditor tenure on blame

Advances in Accounting, 2008
Abstract This study investigates whether jurors' judgments of auditor blameworthiness are influenced by the length of an auditor's tenure with a client. We use an experiment to determine whether tenure affects juror perceptions of an auditor's competence and independence.
Jennifer M Mueller
exaly   +2 more sources

Auditor Tenure and Shareholder Ratification of the Auditor

Accounting Horizons, 2008
SYNOPSIS: 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, Suchismita Mishra, K. Raghunandan   +2 more
openaire   +1 more source

Auditor tenure, auditor specialization, and information asymmetry

Managerial Auditing Journal, 2009
PurposeThe 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, Kimberly A. Dunn, Terrance Skantz   +2 more
openaire   +1 more source

The effect of tenure on auditor realization rates

Managerial Auditing Journal, 2015
Purpose – The purpose of this study is to test whether the realization rate on audit engagements increases with auditor tenure in competitive markets, suggesting the presence of initial audit lowballing. Design/methodology/approach – Using regression analysis, we ...
Lynn Johnson, Terrence B. O'Keefe
openaire   +1 more source

Auditor Tenure and the Timeliness of Misstatement Discovery

The Accounting Review, 2017
ABSTRACT Using the timeliness of misstatement discovery as a proxy for audit quality, we examine the association between audit firm tenure and audit quality in a setting that alleviates the endogeneity problem endemic to this line of research.
Zvi Singer, Jing Zhang
openaire   +1 more source

Auditor Tenure and Quality of Financial Reporting

Journal of Accounting, Auditing & Finance, 2016
Prior studies in general suggest a positive association between auditor tenure (the length of an auditor–firm relationship) and reporting quality (the informational content of reported earnings). In this study, we present evidence that the association is reversed when clients represent increased litigation risks to their auditors.
Ling Chu, Jie Dai, Ping Zhang
openaire   +1 more source

Auditor Tenure and Audit Reporting Failures

AUDITING: A Journal of Practice & Theory, 2002
Recently, 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
openaire   +1 more source

Auditor Tenure Disclosure and Shareholder Ratification Voting

Accounting Horizons, 2021
SYNOPSIS 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, Dasaratha V. Rama, K. Raghunandan   +2 more
openaire   +1 more source