gonzález-díaz et al - 2014 - auditor tenure and audit quality in spanish state-owned foundations

brooks et al - 2012 - audit firm tenure and audit quality - evidence from u.s. firms [mafr]

... later years of audit firm tenure determines that audit quality is a concave function of audit firm tenure – audit quality is likely to increase with audit firm tenure in earlier years and is likely ... relationship between auditor tenure and audit quality (Chi and Huang 2005; Davis et al. 2009; Boone et al. 2009). They find that both short and long tenure are associated with low audit quality, suggesting ... the relation between auditor tenure and audit quality, and the turning point of audit quality below. 3.2.1 BigN versus Non-BigN Watts and Zimmerman (1981) predict that large audit firms supply...

carey and simnett - 2006 - audit partner tenure and audit quality in australia [mapr]

... the going-concern audit opinion and AWCA analyses. Ex- cluding first- and second-year tenure observations and running TENURE as a continuous variable in place of TENURE& gt;7, ... and vari- ations in the measurement of audit partner tenure and earnings quality. In examining key earnings targets we find some evidence of just beating (missing) earnings ... deterioration in audit quality associated with long partner tenure, for either income-increasing or -decreasing AWCA. Overall, our results do not find that long audit partner tenure...

geiger and raghunandan - 2002 - auditor tenure and audit reporting failures [mar]

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ghosh and moon - 2005 - auditor tenure and audit quality [mar]

... (P31) -1 .969 (-5 .25)*** -0 .208 (-0 .91) -0 .366 (-1 .01) AE (P2) 1.314 (4.77)*** -0 .148 (-0 .58) -0 .030 (-0 .08) (P1 + 32) -0 .655 (-5 .25)*** -0 .356 (-2 .03)** -0 .396 (-1 .84)* E *Tenure ... (1328) -0 .025 (-7 .75)*** -0 .025 (-8 .53)*** Beta (129) -0 .005 (-0 .18) -0 .003 (-0 .10) Size (030) -0 .005 (-1 .23) -0 .005 (-1 .39) Leverage (P31) -0 .018 (-0 .71) -0 .014 (-0 .53) ... -0 .100 (-3 .80)*** -0 .061 (-5 .16)*** -0 .063 (-5 .87)*** AE *Tenure (N4) 0.046 (2.39)** 0.021 (1.93)* 0.023 (1.96)* (13 + 14) -0 .054 (-3 .76)*** -0 .040 (-3 .31)*** -0 .040 (-2 .97)*** Tenure...

gonzález-díaz et al - 2014 - auditor tenure and audit quality in spanish state-owned foundations

... hasretained the auditor +Please cite this article in press as: González-Díaz, B., et al. Auditor tenure and audit quality in Spanish state-owned foundations. ... in press as: González-Díaz, B., et al. Auditor tenure and audit quality in Spanish state-owned foundations. Revistade Contabilidad – Spanish Accounting ... the continuous tenure Please cite this article in press as: González-Díaz, B., et al. Auditor tenure and audit quality in Spanish state-owned foundations. ...

gul et al - 2012 - auditing multiple public clients, partner-client tenure and audit quality

... Auditing Multiple Public Clients, Partner-Client Tenure and Audit Quality Ferdinand A. Gul School of Business Monash University Sunway Campus Selangor, Malaysia Email: ferdinand .gul@ buseco.monash.edu.my ... Auditing Multiple Public Clients, Partner-Client Tenure and Audit Quality Abstract: Using a sample of public firms listed in the Chinese market for the years 200 0- 2009, we find that audit ... association between auditing multiple public clients and audit quality. We measure audit quality by the likelihood of an auditor issuing a going concern opinion for a financially-distressed...

davis et al - 2007 - auditor tenure and the ability to meet or beat earnings forecasts

... Keywords Auditor tenure, Analysts forecasts, Earnings management, Discretionary accruals JEL Descriptors L44, L84, M42 1 Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts ... forecasted earnings. We also examine whether the relation between auditor tenure and clients’ ability to manage earnings to meet or beat analyst forecasts is different in the pre-SOX and post-SOX ... discretionary accruals that allowed the firm to move from below target to meeting or beating earnings forecast.10 We then examine whether this ability to use discretionary accruals to meet or beat...

garcia-blandon et al - 2014 - audit firm tenure and audit qualifications in spain - a multinomial approach [mafr]

... eventual withdrawal. Finally, mandatory rotation was J. Garcia-Blandon, J.M. Argiles & M. Martinez-Blasco: Audit firm tenure and audit qualifications in Spain: a multinomial approach 99 ... Audit firm tenure and audit qualifications in Spain: a multinomial approach Josep Garcia-Blandon, Josep Mê Argiles and Monica Martinez-Blasco Pages 93 - 119 European Accounting and Management ... duration of nine years, with a maximum value of 23 years. J. Garcia-Blandon, J.M. Argiles & M. Martinez-Blasco: Audit firm tenure and audit qualifications in Spain: a multinomial approach...

lee et al - 2006 - auditor conservatism and audit quality - evidence from ipo earnings forecasts

... thecommon auditor size-based proxy for audit quality. Several studies focus on the link between audit quality (proxied by Big 6) and the accrualcomponent of earnings. 7Francis et al. (1999)demonstrate ... Auditor Conservatism and Audit Quality: Evidence from IPO Earnings Forecasts Philip J. Lee, 1Sarah J. Taylor2 and Stephen L. Taylor31University of Sydney, Australia2University ... statistically significantly different from non-Big 6 auditees at 10%, 5%, 1% levels. Auditor Conservatism and Audit Quality 189Int. J. Audit. 10: 183199 (2006) â 2006 The Author(s)Journal compilation...

lim and tan - 2010 - does auditor tenure improve audit quality moderating effects of industry specialization and fee dependence

... Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence* CHEE-YEOW LIM, Singapore Management UniversityHUN-TONG TAN, Nanyang ... As auditor tenure increases, audit quality increases withauditors’ industry specialization but is more likely so when fee depen-dence is low. Auditor tenure and fee dependence relation and ... subsections. Auditor tenure and industry specialization relation and the moderating effect of fee dependence The ﬁrst interaction pattern focuses on the relation between auditor tenure and industry specialization...

jackson et al - 2008 - mandatory audit firm rotation and audit quality in australia [mafr]

... firm rotation on audit quality, rotation may nevertheless be effective in increasing perceived audit quality. Audit quality comprises actual and perceived quality (Taylor, 2005).Actual quality ... perception of audit quality on mandatory audit firm rotation, as well as total audit quality combining both actual and perceived quality. The proxies used in this study to measure audit quality, however, ... manage earnings which lead to lower audit quality. Audit firm rotation and audit quality 423Some audit firms differentiate themselves from their competitors by specialising in auditing clients in particular...

knechel and vanstraelen - 2007 - the relationship between auditor tenure and audit quality implied by going concern opinions

... 113AUDITING: A JOURNAL OF PRACTICE & THEORYVol. 26, No. 1May 2007 pp. 113–131 The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions W. Robert Knechel ... of auditor tenure on the likelihood an auditor issues a going concern opinion.Prior research on the relationship between auditor tenure and audit quality has mainlyfocused on public ﬁrms in the ... years, contrary to the expressed concern that a long auditor- client relationship negatively affects audit quality. Other research on the relationship between auditor tenure and audit opinions has yielded...

tepalagul and lin - 2014 - auditor independence and audit quality - a literature review [ai-aq]

... Independence and Audit Quality: A Literature Review Nopmanee Tepalagul 1 and Ling Lin 2AbstractThis article presents a comprehensive review of academic research pertaining to auditor independence and audit ... online 4 August 2014Journal of Accounting, Auditing & FinanceNopmanee Tepalagul and Ling Lin Auditor Independence and Audit Quality: A Literature Review Published by: http://www.sagepublications.comOn ... Chung and Kallapur (2003) report no association between client importance and abnormal accruals. Incontrast, Sharma, Sharma, and Ananthanarayanan (2011) document that a positive associa-tion...

silva et al - 2014 - earnings management and economic crises in the brazilian capital market

... premises, variables and statistical treatment, in these models, the discretionary ac-272ISSN 003 4-7 590ARTICLES | Earnings management and economic crises in the Brazilian capital market â RAE | Sóo ... respectively.(conclusion)280ISSN 003 4-7 590ARTICLES | Earnings management and economic crises in the Brazilian capital market â RAE | São Paulo | V. 54 | n. 3 | maio-jun 2014 | 26 8-2 83 In Table 5, the statistical signiﬁcance ... 003 4-7 590ARTICLES | Earnings management and economic crises in the Brazilian capital market â RAE | Sóo Paulo | V. 54 | n. 3 | maio-jun 2014 | 26 8-2 83Although, as mentioned before, the inherent...

tendeloo et al - 2008 - earnings management and audit quality in europe

... by examining audit quality in private firms, and by ques-tioning whether audit firm quality enhances financial repor ting quality in privatefirms. In particular, this study examines (1) whether ... discretionary accruals: an evalu-ation of alternative modelling procedures, Journal of Business Finance and Accounting, 26(7/8),pp. 833–862. Earnings Management and Audit Quality in Europe 469Downloaded ... potentially in uence earnings management or audit quality differen-tiation. In this way, we further mitigate potential alternative expl anationsregarding the cross-country variation in audit quality...

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