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1-2 of 2
Keywords: earnings quality
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Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (4): 1–25.
Published: 01 November 2021
.... Editor's note: Accepted by Ann Vanstraelen, under the Senior Editorship of Christopher P. Agoglia. 1 4 2018 1 5 2021 2021 IFRS audit hours audit effort earnings quality audit quality We manually collect audit hours for 700 firm-year observations in the period 2002–2007...
Journal Articles
AUDITING: A Journal of Practice & Theory (2015) 34 (1): 1–24.
Published: 01 February 2015
... is costly and earnings quality improves with longer auditor tenure, the evidence from Italy does not support the case for mandatory rotation. auditor rotation audit fees earnings quality audit market regulation We investigate if there are potential negative consequences of mandatory audit firm...