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Keywords: auditor-client relationship
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Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (1): 167–190.
Published: 01 February 2024
... of Accounting, Baton Rouge, LA, USA. Editor’s Note: Accepted by Jagan Krishnan, under the Senior Editorship of Jayanthi Krishnan. 12 02 2021 18 04 2023 27 04 2023 2024 audit fees audit quality original auditor audit firm tenure auditor-client relationship Many...
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (2): 103–124.
Published: 01 May 2011
... of discretionary accruals with longer client tenure, Davis et al. (2009 ) find the opposite. In addition, in their sample of firms with auditor-client relationships with a mean of 10.5 years, Myers et al. (2003 ) find that tenure is positively associated with earnings quality. Relatedly, Bamber and Iyer (2007...
