chu et al - 2012 - does long tenure erode auditor independence

black et al - 2012 - how corporate governance affects firm value - evidence on channels from korea [kcgi]

... with only cross-sectional data, and report evidence of (i) a governance- to -value association between KCGI and firm market value, and (ii) likely causation for large firms, using the large firm ... markets provides evidence that better corporate governance predicts higher firm market value, but little evidence on the channels through which governance affects market value. We first show ... connection between firm- level corporate governance and market value, using panel data from 199 8-2 004 with firm fixed and random effects. We construct a broad corporate governance index (Korea Corporate...

chen et al - 2004 - audit partner tenure, audit firm tenure, and discretionary accruals does long auditor tenure impair earnings quality

... Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality? Chih-Ying Chen * Department of Accounting ... between audit firm tenure and earnings quality (JKR; MMO; Ghosh and Moon 2003), we use discretionary accruals as a proxy for earnings quality and investigate whether absolute discretionary accruals ... discretionary accruals as a proxy for earnings quality and investigate the relation between audit partner tenure, audit firm tenure, and absolute discretionary accruals. Because earnings can...

al-thuneibat et al - 2011 - do audit tenure and firm size contribute to audit quality - empirical evidence from jordan [at]

... Do audit tenure and ﬁrm size contribute to audit quality? Empirical evidence from Jordan Ali Abedalqader Al- Thuneibat Department of Accounting, Faculty of Business,University of Jordan, ... CapitalTotal Assetsỵ 1:4*Retained EarningsTotal Assetsỵ 3:3*Earnings before Interest and TaxesTotal Assetsỵ 0:6*Market Value of EquityBook Value of Total Debtỵ 1:0*SalesTotal Assets4. ... of the auditor-client engagement,would determine if big auditors deliver improved audit quality when compared withnon-big auditors, and would prove whether the length of the auditor-client...

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brooks et al - 2012 - audit firm tenure and audit quality - evidence from u.s. firms [mafr]

... later years of audit firm tenure determines that audit quality is a concave function of audit firm tenure – audit quality is likely to increase with audit firm tenure in earlier years and is likely ... relationship between auditor tenure and audit quality (Chi and Huang 2005; Davis et al. 2009; Boone et al. 2009). They find that both short and long tenure are associated with low audit quality, suggesting ... the relation between auditor tenure and audit quality, and the turning point of audit quality below. 3.2.1 BigN versus Non-BigN Watts and Zimmerman (1981) predict that large audit firms supply...

butcher et al - 2012 - perceptions of audit service quality and auditor retention

... audit quality (Boon et al. , 2008) Perceptions of Audit Service Quality and Auditor Retention 17Int. J. Audit. ãã: ãããã (2012) â 2012 Blackwell Publishing Ltd and a high auditor retention rate (Butcher ... necessary The external auditors co-operate with the internal auditors Figure 2: Continued Perceptions of Audit Service Quality and Auditor Retention 11Int. J. Audit. ãã: ãããã (2012) â 2012 Blackwell ... sample selection, method of Perceptions of Audit Service Quality and Auditor Retention 3Int. J. Audit. ãã: ãããã (2012) â 2012 Blackwell Publishing Ltdanalysis and specification of the model to...

cameran et al - 2012 - mandatory audit firm rotation and audit quality - evidence from the italian setting [mafr]

... Mandatory Audit Firm Rotation and Audit Quality: Evidence from the Italian Setting Authors: Mara Cameran Università Bocconi, Milan, Italy mara .cameran@ unibocconi.it Annalisa ... Italy annalisa.prencipe@unibocconi.it Marco Trombetta IE Business School, Spain Marco.Trombetta@ie.edu 2 Mandatory Audit Firm Rotation and Audit Quality: Evidence from the Italian Setting ... surrounding the MAR rule. In particular, we investigate the effects of mandatory audit firm rotation on audit quality while taking advantage of the unique institutional setting provided by the Italian...

gold et al - 2012 -the effect of engagement and review partner tenure and rotation on audit quality - evidence from germany [mapr]

... with audit quality. Next, we consider how tenure and rotation of the review partner may affect audit quality. Quality review partner tenure, rotation, and audit quality The general purpose of ... potential effects of engagement partner tenure and rotation on audit quality. Engagement partner tenure, rotation, and audit quality Audit quality is defined as the joint probability that an auditor ... hypotheses to empirically test the association between review partner tenure and audit quality, and review partner rotation and audit quality, respectively: HYPOTHESIS 2A: Review partner tenure is not...

gul et al - 2012 - auditing multiple public clients, partner-client tenure and audit quality

... Auditing Multiple Public Clients, Partner-Client Tenure and Audit Quality Ferdinand A. Gul School of Business Monash University Sunway Campus Selangor, Malaysia Email: ferdinand .gul@ buseco.monash.edu.my ... Auditing Multiple Public Clients, Partner-Client Tenure and Audit Quality Abstract: Using a sample of public firms listed in the Chinese market for the years 200 0- 2009, we find that audit ... association between auditing multiple public clients and audit quality. We measure audit quality by the likelihood of an auditor issuing a going concern opinion for a financially-distressed...

chu et al - 2012 - does long tenure erode auditor independence

... long tenure. Some studies find that quality is not affected by long tenure (e.g., Johnson et al. 2002; Gul et al. 2007); others find that quality improves with long tenure (e.g., Myers et al. ... VariablesbCoef.t-stat.INTERCEPT0.0865***4.95 TENURE -0 .0007*** -3 .75AGE -0 .0001 -0 .81∆SALE -0 .0055* -1 .80CFO0.0508***5.40SIZE -0 .0206*** -3 .16SIZE20.0027**2.28SIZE3 -0 .0001* -1 .66ROA -0 .0985*** -7 .79ROA_SD0.00671.38LOSS0.0083***2.66LEV0.00150.51CR0.00060.85INDGROW -0 .0012 -0 .36FIRMGROW -0 .0024 ... VariablesbCoef.t-stat.INTERCEPT0.0856***4.90O _TENURE -0 .0046*** -3 .74AGE -0 .0003*** -3 .77∆SALE -0 .0055* -1 .80CFO0.0508***5.40SIZE -0 .0206*** -3 .16SIZE20.0027**2.28SIZE3 -0 .0001* -1 .66ROA -0 .0985*** -7 .79ROA_SD0.0067...

dao et al - 2012 - shareholder voting on auditor selection, audit fees, and audit quality

... involvement in auditor selection leads to an Shareholder Voting on Auditor Selection, Audit Fees, and Audit Quality 151The Accounting ReviewJanuary 2012 increase in both audit fees and quality but ... ,0.01Initial 0.23 0.12 ,0.01The p-values are two-tailed.(continued on next page) Shareholder Voting on Auditor Selection, Audit Fees, and Audit Quality 157The Accounting ReviewJanuary 2012 submitting ... arelower.OurfindingsareconsistentwiththeexperimentalresultsinMayhewandPike(2004),andprovideempiricalgroundingforthedebateaboutmandatingshareholder voting on auditor selection.Keywords: auditor selection; shareholder voting; audit fees; audit quality. I. INTRODUCTIONThe...

daugherty et al - 2012 - an examination of partner perceptions of partner rotation - direct and indirect consequences to audit quality

... regimes mandating audit partner rotation. On the other hand, Geiger and Raghunandan (2002), Myers et al. (2003), and Johnson et al. (2002) all found audit and ﬁnancialreporting quality and audit ... of the research was to explore perceptions of mandatory partner rotation including the SOX-mandated changes—on quality -of- life and audit quality issues. Partners were interviewed separately and ... Trombetta. 2009. Auditor Tenure and Auditor Change: Does MandatoryAuditor Rotation Really Improve Audit Quality? Proceedings of the AAA Annual Meeting, NewYork, NY, and the Fifteenth Annual International...

firth et al - 2012 - rotate back or not after mandatory audit partner rotation [mapr]

... suggestthat auditors normally avoid audit clients that fall into the high-risk category (see Bedard et al. ,2008 for a review). Similarly, when the rotated-off partner considers whether to rotate back after the ... explanations for the audit partner rotation -back/ non -rotation -back practice. Recent literature(e.g., Chi et al. , 2009) has focused on the immediate effect of mandatory audit partner rotation. Weextend ... partner rotation -back or non -rotation -back in the ﬁrst post-cooling-off year. Panel B shows that for 115(46.4%) out of 248 companies, the previously rotated-off audit partners rotate back when...

garcia-blandon et al - 2014 - audit firm tenure and audit qualifications in spain - a multinomial approach [mafr]

... eventual withdrawal. Finally, mandatory rotation was J. Garcia-Blandon, J.M. Argiles & M. Martinez-Blasco: Audit firm tenure and audit qualifications in Spain: a multinomial approach 99 ... Audit firm tenure and audit qualifications in Spain: a multinomial approach Josep Garcia-Blandon, Josep Mê Argiles and Monica Martinez-Blasco Pages 93 - 119 European Accounting and Management ... duration of nine years, with a maximum value of 23 years. J. Garcia-Blandon, J.M. Argiles & M. Martinez-Blasco: Audit firm tenure and audit qualifications in Spain: a multinomial approach...

shafie et al - 2009 - audit firm tenure and auditor reporting quality - evidence in malaysia

... International Business Research April, 2009 99 Audit Firm Tenure and Auditor Reporting Quality: Evidence in Malaysia Rohami Shafie (Corresponding author) College of Business, Accounting ... regulators and policy makers in a developing country as the issue continues to be strong interest among them in improving the auditor independence. Keywords: Audit firm tenure, Auditor reporting quality, ... audit reporting decision. Anandarajan et al. (2001) however, found no evidence of auditor size effect on auditor going concern reporting. Such finding warrant a further study, perhaps in Malaysia, ...

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