1-2 of 2
Keywords: auditor tenure
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
Accounting and the Public Interest (2023) 23 (1): 146–173.
Published: 01 December 2023
... on audit fees provide lower audit quality. The results, however, do not indicate that auditor tenure affects the relationship of going-concern opinions with client bankruptcy. Finally, additional tests show that Big N or large clients are likely to have a less positive relationship of going-concern...
Journal Articles
Accounting and the Public Interest (2012) 12 (1): 1–15.
Published: 01 December 2012
...David S. Jenkins; Uma K. Velury ABSTRACT This study empirically examines the public policy implications of mandatory audit firm rotation in the context of the relation between auditor tenure and the market's perception of discretionary accruals quality in the pre- and post-SOX periods. Consistent...