Results 311 to 320 of about 42,196 (349)
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An Investigation of Auditor and Client Tenure
Mid-American Journal of Business, 2001The purpose of this study is to examine the duration of the auditor’s relationship with a client and factors that affect audit firm tenure. The duration of the auditor and client relationship has been cited as possibly affecting the risk of a loss of auditor independence.
David H. Sinason +2 more
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Auditor Tenure and Quality of Financial Reporting
Journal of Accounting, Auditing & Finance, 2016Prior 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
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Auditor Tenure and Perceived Earnings Quality
International Journal of Auditing, 2016The study examines how auditor tenure affects investors' perception of audit quality. It is motivated by the ongoing debate on the effect of auditor tenure on audit quality and the recent regulation approval on mandatory auditor rotation at the EU level, which is justified by the concern that longer auditor tenure impairs auditor independence and thus ...
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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 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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Auditor tenure and non-GAAP earnings
Managerial Auditing JournalPurpose 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
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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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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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The effect of tenure on auditor realization rates
Managerial Auditing Journal, 2015Purpose – 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
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Audit tenure, auditor specialization and audit report lag
Managerial Auditing Journal, 2014Purpose – This paper aims to examine the association between audit firm tenure and audit report lag (ARL) and the impact of auditor industry specialization on the association between audit firm tenure and ARL. Design/Methodology/Approach – Using Habib and Bhuiyan ...
Trung Pham, Mai Dao
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