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Estimating the Effect of Auditor Tenure on Audit Quality: Methods and Implications
, 2014 Junwei Peng
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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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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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Auditor Size and the Cost of Equity Capital over Auditor Tenure
International Journal of Auditing, 2016This study examines whether the difference in the cost of equity capital between clients of large and small auditors (‘the cost of equity capital disparity’) varies with auditor tenure. We find that the cost of equity capital disparity increases over auditor tenure, suggesting a decline in the perceived audit quality of small auditors relative to large
Bryan, David B., Reynolds, J. Kenneth
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Auditor size, tenure, and bank loan pricing
Review of Quantitative Finance and Accounting, 2012Using 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 +2 more
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