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Auditor Tenure and Perceptions of Audit Quality
The Accounting Review, 2003We analyze how investors and information intermediaries perceive auditor tenure. Using earnings response coefficients from returns-earnings regressions as a proxy for investor perceptions of earnings quality, we document a positive association between investor perceptions of earnings quality and tenure.
Aloke Ghosh, Doocheol Moon
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Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts*
Contemporary Accounting Research, 2007We examine the relation between auditor tenure and a firm's ability to use discretionary accruals to meet or beat analysts' earnings forecasts. Regulators have long expressed concern over the use of earnings management to attain earnings targets. These concerns are compounded by lingering questions over whether long-term auditor-client relationships ...
Davis, Larry R. +2 more
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SSRN Electronic Journal, 2020
ABSTRACTRecent amendments to Auditing Standard (AS) 3101 require disclosure of the initial year of the auditor‐client relationship in the audit report. As the standard was being discussed, auditors, clients, and some PCAOB members expressed reservations about the necessity of tenure disclosures and were particularly concerned about disclosing tenure in
Ryan T. Dunn +2 more
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ABSTRACTRecent amendments to Auditing Standard (AS) 3101 require disclosure of the initial year of the auditor‐client relationship in the audit report. As the standard was being discussed, auditors, clients, and some PCAOB members expressed reservations about the necessity of tenure disclosures and were particularly concerned about disclosing tenure in
Ryan T. Dunn +2 more
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Auditor‐client relationship: the case of audit tenure and auditor switching in Malaysia
Managerial Auditing Journal, 2006PurposeThe main purpose of this paper is to examine one aspect of auditor‐client relationship, namely audit tenure and switching behaviour, and factors affecting it. Lengthy audit tenure with the same client has been cited as one of the threats to auditor independence. Given the importance of this issue, this research attempts to shed some light on the
Abu Thahir Abdul Nasser +3 more
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Auditor Independence: Evidence on the Joint Effects of Auditor Tenure and Nonaudit Fees
AUDITING: A Journal of Practice & Theory, 2007This study examines whether the impact of nonaudit fees on auditor independence is contingent on auditor tenure. The results, based on a sample of 4,720 U.S. firms for the years 2000 and 2001, show that there is a positive association between nonaudit fees and positive discretionary current accruals, a proxy for auditor independence, for firms with ...
Ferdinand A. Gul +2 more
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2014
There has been a long-standing debate as to the relative merits of mandatory auditor rotation. In the United States (US), Section 203 of the Sarbanes-Oxley Act (2002) (SOX) requires rotation of the lead engagement partner and the concurring review partner at least once every five years.
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There has been a long-standing debate as to the relative merits of mandatory auditor rotation. In the United States (US), Section 203 of the Sarbanes-Oxley Act (2002) (SOX) requires rotation of the lead engagement partner and the concurring review partner at least once every five years.
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Auditor Tenure and Audit Quality
2016In the aftermath of the financial crisis, the European Commission published a Green Paper “Audit Policy: Lessons from the Crisis” on October 13th, 2010. The Green Paper raises, amongst others, the question of how auditor independence and therefore audit quality can be enhanced.
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Auditor Quality, Tenure, and Bank Loan Pricing
SSRN Electronic Journal, 2007Using a large sample of US bank loan data over the 9-year period from 1996 to 2004, we investigate the effect of two auditor characteristics, namely auditor quality and tenure, on the price term of bank loan contracts. Our results show the following: First, we find that banks charge a significantly lower rate for borrowers with Big 4 auditors than for ...
Jeong-Bon Kim +2 more
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The Impact of Auditor Tenure on Initial Bond Ratings
Advances in Accounting, 2006Abstract The desirability of mandated auditor rotation represents an ongoing debate in the accounting profession. Proponents assert that audit quality (through auditor independence) is threatened by extended auditor–client relationships. Opponents assert that mandatory auditor rotation will actually decrease audit quality, primarily due to the time ...
Aaron D. Crabtree +2 more
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Auditor Tenure, Information Asymmetry and Earnings Quality
SSRN Electronic Journal, 2017We confirm the results of prior studies that auditor tenure improves earnings quality on average. We extend their findings to show that the improvement in earnings quality resulting from longer auditor tenure is greater for firms with higher information asymmetry, after controlling for auditor’s industry specialization.
Sidney Leung, Bin Srinidhi, Lingmin Xie
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