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

• Main Authors: LIM, Chee Yeow, TAN, Hun-Tong
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2010
• 主題: auditor tenure; audit quality; auditor specialization; fee dependence; Accounting; Business Law, Public Responsibility, and Ethics; Corporate Finance
• 在線閱讀: https://ink.library.smu.edu.sg/soa_research/11; https://ink.library.smu.edu.sg/context/soa_research/article/1010/viewcontent/SSRN_id1638530.pdf

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...