Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality?
Mandatory audit partner rotation has been adopted in certain 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...
Saved in:
| Main Authors: | , , |
|---|---|
| 格式: | text |
| 語言: | English |
| 出版: |
Institutional Knowledge at Singapore Management University
2004
|
| 主題: | |
| 在線閱讀: | https://ink.library.smu.edu.sg/soa_research/1030 |
| 標簽: |
添加標簽
沒有標簽, 成為第一個標記此記錄!
|