Does auditor tenure improve audit quality?
In this study, we provide evidence that the relation between auditor tenure and audit quality, proxied by discretionary accruals and earnings response coefficients, is conditional on auditor specialization and client importance (in terms of economic contribution to the public accounting firm’s in...
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| Main Authors: | , |
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| 其他作者: | |
| 格式: | Research Report |
| 語言: | English |
| 出版: |
2008
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| 主題: | |
| 在線閱讀: | http://hdl.handle.net/10356/14562 |
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| 機構: | Nanyang Technological University |
| 語言: | English |