... Audit firm, corporate governance, and audit quality: Evidence from Bahrain
Jasim Al-Ajmi
⁎
Department of Economics and Finance, College of Business Administration, University of Bahrain, ... size, corporate
governance, and audit quality is imperative to set the ground for the
stage for the author's survey results.
The relationship betweenthe audit- firm siz...
... 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 l...
...
Mandatory Audit Firm Rotation and Audit Quality:
Evidence from the Italian Setting
Authors:
Mara Cameran
Università Bocconi, Milan, Italy
mara .cameran@ unibocconi.it
Annalisa ... Italy
annalisa.prencipe@unibocconi.it
Marco Trombetta
IE Business School, Spain
Marco.Trombetta@ie.edu
2
Mandatory Audit Firm Rotation and Audit Qualit...
... with audit
quality.
Next, we consider how tenure and rotation of the review partner may affect audit
quality.
Quality review partner tenure, rotation, and audit quality
The general purpose of ... potential effects of engagement partner tenure and rotation on audit
quality.
Engagement partner tenure, rotation, and audit quality...
...
has
retained
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.
Revista
de
Contabilidad
–
Spanish...
...
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 analy...
...
Mandatory Audit Firm Rotation and Audit Quality:
Empirical Evidence from the Korean Audit Market
1. Introduction
The Korean Financial Supervisory Services (FSS) has mandated audit firm
rotation ... Korea
between 2000 and 2007, this study examines the effect of mandatory audit firm
rotation on audit hours, audit fees, and audit qua...
... the
common auditor size-based proxy for audit quality.
Several studies focus on the link between audit
quality (proxied by Big 6) and the accrual
component of earnings.
7
Francis et al. (1999)
demonstrate ... Auditor Conservatism and Audit
Quality: Evidence from IPO
Earnings Forecasts
Philip J. Lee,
1
Sarah J. Taylor
2
and Stephen L. Taylor
3
1
Universi...
... 11 7-1 42.
IIA (2012), “Mandatory audit firm rotation too costly with minimal benefit”, Institute of Internal
Auditors, available at: http://inaudit.com/regulatory/mandatory -audit- firm -rotation- too-
costly-with-minimal-benefit-iia-12870/
Jenkins, ... for understanding and researching audit quality , Auditing:
A Journal of Practice & Theory, Vol. 30 No. 2, pp. 12 5-1 52.
Geig...
... switched, the changes
in operating income, market value of equity as well as the changes in total assets)
explain the behaviour of ending audit firm tenure in of ce (i.e. audit switching) . The
results ... Managerial Auditing Journal
Auditor- client relationship: the case of audit tenure and auditor switching in Malaysia
Abu Thahir Abdul Nasser...
... the
predecessor auditor s and the successor auditor s independence impaired
by dismissal threats and opinion shopping? Is the successor auditor s audit
quality lowerthan the predecessorauditor’saudit quality? Are ... successor auditor s independence is compromised by
dismissal threats and opinion shopping. Second, the successor auditor s
audit quality exceeds the...
... instructions for authors
and subscription information:
http://www.tandfonline.com/loi/rear20
Non -audit Services and Audit
Quality: Evidence from Private
Firms
Tobias Svanström
a
a
BI Norwegian ... 2012.
To cite this article: Tobias Svanström (2013) Non -audit Services and Audit Quality:
Evidence from Private Firms, European Accounting Review, 22:2,...
... 7969; E-mail:
ruth-agu@uiuc.edu
Corporate Governance and Social
Responsibility: a comparative analysis
of the UK and the US*
Ruth V. Aguilera* *, Cynthia A. Williams,
John M. Conley and Deborah ... dif-
ferences between the corporate governance
arrangements in the US and the UK by evalu-
ating differing institutional investor composi-
tion and modes of actio...