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Keywords: auditor tenure
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Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (1): 115–137.
Published: 01 February 2018
... by Susan Scholz, under the Senior Editorship of Jeffrey R. Cohen. July 2014 April 2017 © 2018 American Accounting Association. All rights reserved. 2018 auditor quality auditor tenure auditor industry specialization diversification agency costs Studies suggest...
Journal Articles
AUDITING: A Journal of Practice & Theory (2016) 35 (2): 147–166.
Published: 01 May 2016
...Lixin (Nancy) Su; Xuezhou (Rachel) Zhao; Gaoguang (Stephen) Zhou SUMMARY In this study, we examine how investors perceive the quality of financial reports audited by auditors with long tenure. We argue that auditor tenure is an important characteristic that influences the effectiveness of audits...
Journal Articles
AUDITING: A Journal of Practice & Theory (2016) 35 (1): 163–179.
Published: 01 February 2016
...William J. Read; Ari Yezegel SUMMARY Regulators and lawmakers in the U.S. periodically express concerns about a possible association between auditor tenure length and audit failure ( SEC 1994 ; U.S. House of Representatives 2002 ). In this study, where we define audit failure as a bankrupt...
