Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality?
Mandatory audit partner relation has been adopted in some countries while audit firm rotation is still being debated in many places. Most of the extant research on the relation between auditor tenure and earnings quality provides evidence at the audit firm level. However, since audit firm tenure is...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2008
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/126 https://ink.library.smu.edu.sg/context/soa_research/article/1125/viewcontent/Contemporary_Accting_Res___2010___Chen___Audit_Partner_Tenure__Audit_Firm_Tenure__and_Discretionary_Accruals__Does_Long.pdf |
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| Institution: | Singapore Management University |
| Language: | English |