Does auditor tenure improve audit quality? Moderating effects of industry specialization and fee dependence

Does auditor tenure improve audit quality? Moderating effects of industry specialization and fee dependence

We investigate whether the relation between auditor tenure and audit quality is conditional on auditor specialization and fee dependence. Although prior studies have investigated the relation between extended auditor-client tenure and audit quality, none has examined how this relation is jointly inf...

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Bibliographic Details
Main Authors: LIM, Chee Yeow, TAN, Hun-Tong
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2010
Subjects:
auditor tenure
audit quality
auditor specialization
fee dependence
Accounting
Business Law, Public Responsibility, and Ethics
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/11
https://ink.library.smu.edu.sg/context/soa_research/article/1010/viewcontent/SSRN_id1638530.pdf
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/11
https://ink.library.smu.edu.sg/context/soa_research/article/1010/viewcontent/SSRN_id1638530.pdf

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