lu - 2006 - does opinion shopping impair auditor independence and audit quality

CONCEPT RELEASE ON AUDITOR INDEPENDENCE AND AUDIT FIRM ROTATION doc

... such as the appointment and remuneration of the auditors by the audited firm, low levels of audit firm rotation or the provision of non audit services by audit PCAOB Release No. 2011-006 August ... prohibits auditors from providing certain non- audit services to clients and imposes mandatory audit partner rotation. These and other reforms were part of Congress's response to financial scandals ... this concept release is issued in the context of a broad-based conversation on how auditor independence, objectivity and professional skepticism could be enhanced, the Board is most focused on...

carey and simnett - 2006 - audit partner tenure and audit quality in australia [mapr]

... the going-concern audit opinion and AWCA analyses. Ex- cluding first- and second-year tenure observations and running TENURE as a continuous variable in place of TENURE& gt;7, ... and vari- ations in the measurement of audit partner tenure and earnings quality. In examining key earnings targets we find some evidence of just beating (missing) earnings ... deterioration in audit quality associated with long partner tenure, for either income-increasing or -decreasing AWCA. Overall, our results do not find that long audit partner tenure...

geiger and raghunandan - 2002 - auditor tenure and audit reporting failures [mar]

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ghosh and moon - 2005 - auditor tenure and audit quality [mar]

... (P31) -1 .969 (-5 .25)*** -0 .208 (-0 .91) -0 .366 (-1 .01) AE (P2) 1.314 (4.77)*** -0 .148 (-0 .58) -0 .030 (-0 .08) (P1 + 32) -0 .655 (-5 .25)*** -0 .356 (-2 .03)** -0 .396 (-1 .84)* E *Tenure ... (1328) -0 .025 (-7 .75)*** -0 .025 (-8 .53)*** Beta (129) -0 .005 (-0 .18) -0 .003 (-0 .10) Size (030) -0 .005 (-1 .23) -0 .005 (-1 .39) Leverage (P31) -0 .018 (-0 .71) -0 .014 (-0 .53) ... -0 .100 (-3 .80)*** -0 .061 (-5 .16)*** -0 .063 (-5 .87)*** AE *Tenure (N4) 0.046 (2.39)** 0.021 (1.93)* 0.023 (1.96)* (13 + 14) -0 .054 (-3 .76)*** -0 .040 (-3 .31)*** -0 .040 (-2 .97)*** Tenure...

gonzález-díaz et al - 2014 - auditor tenure and audit quality in spanish state-owned foundations

... hasretained the auditor +Please cite this article in press as: González-Díaz, B., et al. Auditor tenure and audit quality in Spanish state-owned foundations. ... in press as: González-Díaz, B., et al. Auditor tenure and audit quality in Spanish state-owned foundations. Revistade Contabilidad – Spanish Accounting ... the continuous tenure Please cite this article in press as: González-Díaz, B., et al. Auditor tenure and audit quality in Spanish state-owned foundations. ...

hossain - 2013 - effect of regulatory changes on auditor independence and audit quality

... = audit fees; NAS = auditor- provided non -audit services fees; TOTAL = total of audit and non -audit servicesfees; FEERATIO = non -audit fees scaled by total audit and non -audit fees; AF_TA = audit ... (3.620)INVESTMENTS -1 .350*** -1 .817*** -1 .332*** -1 .812*** (-5 .200) (-8 .080) (-5 .120) (-8 .070)BIG4 -0 .270** -0 .183 -0 .266** -0 .157 (-2 .070) (-1 .440) (-2 .040) (-1 .230)CFO -0 .007 -0 .319** -0 .013 -0 .331** (-0 .050) ... K.(2002), ‘Do non -audit services fees impair auditor Effect of Regulatory Changes on Auditor Independence and Audit Quality 17Int. J. Audit. ãã: ãããã (2013) â 2013 Blackwell Publishing Ltd independence? ...

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...

chung - 2004 - selective mandatory auditor rotation and audit quality - an empirical investigation of auditor designation policy in korea [mar]

... permission.ABSTRACT Chung, Hyeesoo Hyun. Ph.D., Purdue University, August 2004. Selective Mandatory Auditor Rotation and Audit Quality: An Empirical Investigation of Auditor Designation Policy in Korea. ... o f the mandatory auditor rotation debate, including evidence supporting and opposing this policy measure. I also describe the auditor designation policy (selective mandatory auditor rotation) ... requirement, can increase auditor independence. Also, using a model to analyze the cost and benefit of mandating the rotation of auditors, Gietzmann and Sen (2002) conclude that in certain well-defined...

daniels and booker - 2011 - the effects of audit firm rotation on perceived auditor independence and audit quality [mafr]

... length of the auditor ten-ure within rotation have on the bank loan of cers’ per-ceptions of audit ﬁrms’ independence? RQ2a: Does the rotation of the external audit ﬁrm affect the bank loan of cers’ ... whether the pres-ence of an audit ﬁrm rotation policy impacts bank loan of cers’ perceptions of audit quality (Q2a) and the impact,if any, of the length of the auditor tenure within rotation (Q2b). ... percep-tion of auditor independence when the ﬁrm is performing the audit in the ﬁrst year of a rotation policy versus in sixthyear of a rotation policy. The second research question asks whether...

defond et al - 2002 - do non–audit service fees impair auditor independence - evidence from going concern audit opinions

... incumbent auditor TOTAL FEE = the sum of audit and non -audit fees paid to the incumbent auditor NON -AUDIT FEE = the sum total of all non -audit fees paid to the incumbent auditor AUDIT FEE = the audit ... induced by endogeneityamong non -audit fees, audit fees, and going concern opinions. We contribute to the current debate on auditor independence by ﬁnd-ing no evidence that non -audit service fees adversely ... Journal of Accounting ResearchVol. 40 No. 4 September 2002 Printed in U.S.A. Do Non -Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions MARK L. DeFOND, ∗K....

lee et al - 2006 - auditor conservatism and audit quality - evidence from ipo earnings forecasts

... thecommon auditor size-based proxy for audit quality. Several studies focus on the link between audit quality (proxied by Big 6) and the accrualcomponent of earnings. 7Francis et al. (1999)demonstrate ... Auditor Conservatism and Audit Quality: Evidence from IPO Earnings Forecasts Philip J. Lee, 1Sarah J. Taylor2 and Stephen L. Taylor31University of Sydney, Australia2University ... statistically significantly different from non-Big 6 auditees at 10%, 5%, 1% levels. Auditor Conservatism and Audit Quality 189Int. J. Audit. 10: 183199 (2006) â 2006 The Author(s)Journal compilation...

lim and tan - 2010 - does auditor tenure improve audit quality moderating effects of industry specialization and fee dependence

... Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence* CHEE-YEOW LIM, Singapore Management UniversityHUN-TONG TAN, Nanyang ... As auditor tenure increases, audit quality increases withauditors’ industry specialization but is more likely so when fee depen-dence is low. Auditor tenure and fee dependence relation and ... subsections. Auditor tenure and industry specialization relation and the moderating effect of fee dependence The ﬁrst interaction pattern focuses on the relation between auditor tenure and industry specialization...

knechel and vanstraelen - 2007 - the relationship between auditor tenure and audit quality implied by going concern opinions

... 113AUDITING: A JOURNAL OF PRACTICE & THEORYVol. 26, No. 1May 2007 pp. 113–131 The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions W. Robert Knechel ... of auditor tenure on the likelihood an auditor issues a going concern opinion.Prior research on the relationship between auditor tenure and audit quality has mainlyfocused on public ﬁrms in the ... years, contrary to the expressed concern that a long auditor- client relationship negatively affects audit quality. Other research on the relationship between auditor tenure and audit opinions has yielded...

lu - 2006 - does opinion shopping impair auditor independence and audit quality

... thepredecessor auditor s and the successor auditor s independence impairedby dismissal threats and opinion shopping? Is the successor auditor s audit quality lowerthan the predecessorauditor’saudit quality? Are ... successor auditor s independence is compromised bydismissal threats and opinion shopping. Second, the successor auditor s audit quality exceeds the predecessor auditor s audit quality. Third, auditor switching ... that inﬂuence auditors’ de-cisions: auditor fee and legal liability. Auditor fees are potential auditor beneﬁts from repeat audit business and non -audit services, while legal li-abilities are...

tepalagul and lin - 2014 - auditor independence and audit quality - a literature review [ai-aq]

... Independence and Audit Quality: A Literature Review Nopmanee Tepalagul 1 and Ling Lin 2AbstractThis article presents a comprehensive review of academic research pertaining to auditor independence and audit ... online 4 August 2014Journal of Accounting, Auditing & FinanceNopmanee Tepalagul and Ling Lin Auditor Independence and Audit Quality: A Literature Review Published by: http://www.sagepublications.comOn ... Chung and Kallapur (2003) report no association between client importance and abnormal accruals. Incontrast, Sharma, Sharma, and Ananthanarayanan (2011) document that a positive associa-tion...

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