1-3 of 3
Keywords: auditor tenure
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
Accounting Horizons (2021) 35 (4): 167–190.
Published: 01 December 2021
...Paul N. Tanyi; Dasaratha V. Rama; K. Raghunandan SYNOPSIS The PCAOB mandated, over the objections of the large audit firms and others, that for fiscal years ending on or after December 15, 2017, the audit report shall include information about auditor tenure. In this paper we answer the call...
Journal Articles
Accounting Horizons (2020) 34 (4): 33–56.
Published: 01 December 2020
... auditors' client retention decision auditor resignation auditor industry specialization auditor tenure earnings volatility We also examine whether earnings volatility impacts auditor resignation decisions differently based on the length of the auditor-client relationship. As an auditor gains more...
Journal Articles
Accounting Horizons (2011) 25 (2): 315–335.
Published: 01 June 2011
... of higher quality auditors constraining accrual earnings management, namely, firms resorting to potentially even more costly real earnings management. We also find that longer auditor tenure is associated with greater real earnings management, which could suggest merits of mandating audit firm rotation...