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yazawa - 2014 - does long audit partner tenure decrease earnings quality - evidence from japan [mapr]

chen et al - 2004 - audit partner tenure, audit firm tenure, and discretionary accruals does long auditor tenure impair earnings quality

chen et al - 2004 - audit partner tenure, audit firm tenure, and discretionary accruals does long auditor tenure impair earnings quality

... Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality? Chih-Ying Chen * Department of Accounting ... between audit firm tenure and earnings quality (JKR; MMO; Ghosh and Moon 2003), we use discretionary accruals as a proxy for earnings quality and investigate whether absolute discretionary accruals ... discretionary accruals as a proxy for earnings quality and investigate the relation between audit partner tenure, audit firm tenure, and absolute discretionary accruals. Because earnings can...
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chi et al - 2005 - mandatory audit-partner rotation, audit quality and market perception - evidence from taiwan [mapr]

chi et al - 2005 - mandatory audit-partner rotation, audit quality and market perception - evidence from taiwan [mapr]

... enhances auditor independence in appearance. Keywords Mandatory audit- partner rotation; Auditor-tenure; Audit quality; Perceptions of audit quality 2 Mandatory Audit- Partner Rotation, Audit Quality ... Mandatory Audit- Partner Rotation, Audit Quality and Market Perception: Evidence from Taiwan Wuchun Chi Department of Accounting National Chengchi University Taipei, Taiwan ... in audited financial statements and rekindled a national debate on auditor independence and audit quality. During the debate, mandatory audit- firm rotation and mandatory audit- partner rotation,...
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chi et al - 2009 - mandatory audit partner rotation, audit quality, and market perception - evidence from taiwan [mapr]

chi et al - 2009 - mandatory audit partner rotation, audit quality, and market perception - evidence from taiwan [mapr]

... interpreted with caution. Our inferences aboutthe effect of mandatory partner rotation on audit quality and perceptions of audit Mandatory Audit Partner Rotation, Audit Quality, and Market Perception ... (Summer 2009) pp. 35991 â CAAAdoi:10.1506/car.26.2.2 Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan* WUCHUN CHI, National Chengchi University ... classification, and t and t Ϫ 1 refer to the first halfof years t and t Ϫ 1, respectively;SALESiti 1ϭNΑSALESit 1Ϫi 1ϭNΑր Mandatory Audit Partner Rotation, Audit Quality, and Market Perception...
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al-ajmi - 2009 - audit firm, corporate governance, and audit quality - evidence from bahrain

al-ajmi - 2009 - audit firm, corporate governance, and audit quality - evidence from bahrain

... 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 thestage for the author's survey results.The relationship betweenthe audit- firm sizeand the qualityof audit- reporting ... these two roles depend on audit quality. While audit quality is considered an important element of corporate governance, it isunclear whether audit qualityand otheraspects ofcorporate governance(such...
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bamber and bamber - 2009 - discussion of mandatory audit partner rotation, audit quality, and market perception - evidence from taiwan [mapr]

bamber and bamber - 2009 - discussion of mandatory audit partner rotation, audit quality, and market perception - evidence from taiwan [mapr]

... 2 (Summer 2009) pp. 393402 â CAAAdoi:10.1506/car.26.2.3 Discussion of Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan * E. MICHAEL BAMBER, ... arguments that the costs of audit firm rotation (in Discussion of Mandatory Audit Partner Rotation and Audit Quality” 395 CAR Vol. 26 No. 2 (Summer 2009) terms of lost client-specific knowledge) ... rotating audit firms versus audit partners Auditor rotation can be accomplished by changing either the audit firm or the audit partner. Most of the evidence on the effects of auditor rotation on audit...
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bandyopadhyay et al - 2013 - mandatory audit partner rotation, audit market concentration, and audit quality - evidence from china [mapr]

bandyopadhyay et al - 2013 - mandatory audit partner rotation, audit market concentration, and audit quality - evidence from china [mapr]

... International Accounting xxx (2013) xxx–xxxPlease cite this article as: Bandyopadhyay, S.P., et al. , Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China, ... International Accounting xxx (2013) xxx–xxxPlease cite this article as: Bandyopadhyay, S.P., et al. , Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China, ... International Accounting xxx (2013) xxx–xxxPlease cite this article as: Bandyopadhyay, S.P., et al. , Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China, ...
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brooks et al - 2012 - audit firm tenure and audit quality - evidence from u.s. firms [mafr]

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...
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cameran et al - 2012 - mandatory audit firm rotation and audit quality - evidence from the italian setting [mafr]

cameran et al - 2012 - mandatory audit firm rotation and audit quality - evidence from the italian setting [mafr]

... 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 Quality: Evidence from the Italian Setting ... surrounding the MAR rule. In particular, we investigate the effects of mandatory audit firm rotation on audit quality while taking advantage of the unique institutional setting provided by the Italian...
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carey and simnett - 2006 - audit partner tenure and audit quality in australia [mapr]

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...
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gold et al - 2012 -the effect of engagement and review partner tenure and rotation on audit quality - evidence from germany [mapr]

gold et al - 2012 -the effect of engagement and review partner tenure and rotation on audit quality - evidence from germany [mapr]

... 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 Audit quality is defined as the joint probability that an auditor ... hypotheses to empirically test the association between review partner tenure and audit quality, and review partner rotation and audit quality, respectively: HYPOTHESIS 2A: Review partner tenure is not...
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laurion et al - 2014 - u.s. audit partner rotations

laurion et al - 2014 - u.s. audit partner rotations

... quality is Fitzgerald et al. (2014) in the United States not-for-profit setting, which also provides limited generalizability to the for-profit sector. Finally, while not looking at audit quality ... Azizkhani et al. 2013), Taiwan (e.g., Chi and Huang 2005; Chen et al. 2008; Chi et al. 2009), Germany (e.g., Gold et al. 2012), and China (e.g., Firth et al. 2012; Lennox et al. 2014) . Institutional ... effectiveness of U.S. auditor partner rotations given that audit partner information is not disclosed in U.S. audit reports. Using SEC comment letter correspondences to identify U.S. audit partner rotations, ...
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johnson et al - 2002 - audit-firm tenure and the quality of financial reports

johnson et al - 2002 - audit-firm tenure and the quality of financial reports

... financial-reporting quality associated with long audit-firm tenures. Audit-Firm Tenure and the Quality of Financial Reports 653CAR Vol. 19 No. 4 (Winter 2002) Sensitivity analysisA further analysis ... to the properties of accruals used as proxies for financial-reporting quality in this study. Finally, the Audit-Firm Tenure and the Quality of Financial Reports 655CAR Vol. 19 No. 4 (Winter 2002) proposed ... threaten-ing audit quality. However, arguments regarding the detrimental effects of long Audit-Firm Tenure and the Quality of Financial Reports 643 CAR Vol. 19 No. 4 (Winter 2002) audit-firm...
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kramer et al - 2011 - audit firm rotation, audit firm tenure and earnings conservatism in us [mafr]

kramer et al - 2011 - audit firm rotation, audit firm tenure and earnings conservatism in us [mafr]

... www.ccsenet.org/ijbm International Journal of Business and Management Vol. 6, No. 8; August 2011 ISSN 183 3-3 850 E-ISSN 183 3-8 119 44 Audit Firm Rotation, Audit Firm Tenure and Earnings Conservatism ... for short audit firm tenure than it is for medium and long audit firm tenure. Jenkins and Velury (2008) examined the association between earnings conservatism and auditor tenure by using a variation ... management and the audit firm determine the quality of financial reporting, since financial statements are perceived as a joint product (Antle and Nalebuff, 1991; Hamilton et al. , 2005). Assuming that...
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ruizâ-barbadillo et al - 2009 - does mandatory audit firm rotation enhance auditor independence - evidence from spain [mafr]

ruizâ-barbadillo et al - 2009 - does mandatory audit firm rotation enhance auditor independence - evidence from spain [mafr]

... to auditors’ decision making (Hopwood et al. 1994). Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain 119Auditing: A Journal of Practice & Theory May 2009 American ... lower in the mandatory rotation period compared with the post -mandatory rotation Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain 127Auditing: A Journal of Practice ... http://www.parl.gc.ca/37/2/parlbus/commbus/senate/com-e/bank-e/rep-e/rep12jun03-e.pdf. Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain 135Auditing: A Journal of Practice & Theory May 2009 American...
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yazawa - 2014 - does long audit partner tenure decrease earnings quality - evidence from japan [mapr]

yazawa - 2014 - does long audit partner tenure decrease earnings quality - evidence from japan [mapr]

... yazawa@ busi.aoyama.ac.jp 2 Does Long Audit Partner Tenure Decrease Earnings Quality? Evidence from Japan Abstract: This study examines the relationship between audit partner tenure and audit quality by using ... Does Long Audit Partner Tenure Decrease Earnings Quality? Evidence from Japan Kenichi Yazawa 1 School of Business Administration, Aoyama Gakuin University Current Version March 2014 ... identified herein. 3 Does Long Audit Partner Tenure Decrease Earnings Quality? Evidence from Japan 1. Introduction In many countries around the world, periodic audit partner rotation is mandatory...
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