Results 321 to 330 of about 42,196 (349)

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 accounting conservatism: evidence from Greece

Managerial Auditing Journal, 2016
Purpose This study aims to examine the relationship between auditor tenure and conservatism for firms in Greece. Greece not only has a high incidence of earnings management but is also required under the new European Commission (EC) regulation to comply with mandatory auditor rotation.
Laura K. Rickett, Anastasia Maggina, Pervaiz Alam   +2 more
openaire   +1 more source

Auditor Tenure, Auditor Industry Expertise, and Audit Report Lag: Evidences of Iran

2017
The 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, Karimiyan, Tahere, Salati, Saba   +2 more
openaire   +1 more source

Does auditor tenure affect accounting conservatism? Further evidence

Journal of Accounting and Public Policy, 2010
Abstract Accounting regulators are concerned about the potential threat of long-term auditor–client relationships on auditor independence, leading to lower audit quality. Jenkins and Velury (2008, hereafter JV) document a positive association between the conservatism in reported earnings and the length of the auditor–client relationship.
openaire   +1 more source

Auditor tenure and audit quality

2022
openaire   +1 more source

Influence of land tenure interventions on human well-being and environmental outcomes

Nature Sustainability, 2020
Tzu-Wei Joy Tseng, Brian E Robinson, Marc F Bellemare   +2 more
exaly  

Auditor Tenure and MD&A Tone

SSRN Electronic Journal, 2022
Brant E. Christensen, Yijing Cui, Kristin Stack, Michael S. Wilkins   +3 more
openaire   +1 more source

National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality

Journal of Accounting Research, 2010
Kenneth J Reichelt, Dechun Wang
exaly  

CEO tenure and corporate social responsibility performance

Journal of Business Research, 2019
Tina Chen, Gaoguang Zhou
exaly  

Early-tenure CEOs and Auditor Locality

korean management review
Bolor-Erdene Batjargal, Jaeho Yoo
openaire   +1 more source