Results 281 to 290 of about 1,383 (302)
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Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise
Journal of Accounting and Economics, 2009Prior studies suggest that auditors with short tenure are associated with lower earnings quality because of the lack of client-specific knowledge and/or low balling. In this study, we examine whether industry specialization of auditors and low balling affect the association between auditor tenure and earnings quality.
Ferdinand A. Gul +2 more
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Auditor Tenure, Auditor Industry Expertise, and Audit Report Lag: Evidences of Iran
2017The findings of theoretical investigations indicate that short-term auditor tenures may contribute to further audit report lags (ARLs). On the other hand, auditor industry expertise represents one of the determinant factors contributing to audit quality, which has been widely studied in numerous researches.
Karami, Gholamreza +2 more
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Auditor tenure, investor protection and accounting quality: international evidence
Accounting Research Journal, 2021Khairul Anuar Kamarudin +2 more
exaly
Auditor Tenure and MD&A Tone
SSRN Electronic Journal, 2022Brant E. Christensen +3 more
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Does auditor tenure improve audit quality?
2008In this study, we provide evidence that the relation between auditor tenure and audit quality, proxied by discretionary accruals and earnings response coefficients, is conditional on auditor specialization and client importance (in terms of economic contribution to the public accounting firm’s income).
Tan, Hun Tong., Chee, Yeow Lim.
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