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Keywords: auditor tenure
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Journal Articles
Auditor Tenure Disclosure and Shareholder Ratification Voting
Available to Purchase
Journal:
Accounting Horizons
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
Earnings Volatility and Auditor Risk Assessments: Evidence from Auditor Resignations
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2020) 34 (4): 33–56.
Published: 01 December 2020
...: Accepted by Linda A. Myers, under the Senior Editorship of Teri Lombardi Yohn. 1 4 2018 1 7 2020 2020 auditors' client retention decision auditor resignation auditor industry specialization auditor tenure earnings volatility This study proposes that auditors...
Journal Articles
Is Enhanced Audit Quality Associated with Greater Real Earnings Management?
Available to Purchase
Journal:
Accounting Horizons
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...
