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Keywords: audit partner tenureClose
AUDITING: A Journal of Practice & Theory (2013) 32 (1): 183–202.
Published: 01 February 2013
... with increased ex ante cost of equity capital. Our results are very robust to a variety of sensitivity tests and raise important questions for future research. It is not known to what extent investors or analysts are aware of the audit partner's identity or pay attention to audit partner tenure...