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

• المؤلفون الرئيسيون: LIM, Chee Yeow, TAN, Hun-Tong
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2010
• الموضوعات: auditor tenure; audit quality; auditor specialization; fee dependence; Accounting; Business Law, Public Responsibility, and Ethics; Corporate Finance
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/soa_research/11; https://ink.library.smu.edu.sg/context/soa_research/article/1010/viewcontent/SSRN_id1638530.pdf
• المؤسسة: Singapore Management University

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...