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Keywords: audit firm tenure
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Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (4): 201–224.
Published: 01 November 2019
...William N. Riccardi SUMMARY Regulators have expressed concerns that auditors become less effective external monitors as the length of the auditor-client relationship increases. I examine how audit firm tenure is associated with changes in financial reporting quality due to mandatory adoption...