Does auditor tenure improve audit quality?

• Main Authors: Tan, Hun Tong., Chee, Yeow Lim.
• 其他作者: Nanyang Business School
• 格式: Research Report
• 語言: English
• 出版: 2008
• 主題: DRNTU::Business::Auditing
• 在線閱讀: http://hdl.handle.net/10356/14562

In this study, we provide evidence that the relation between auditor tenure and audit quality, proxied by discretionary accruals and earnings response coefficients, is conditional on auditor specialization and client importance (in terms of economic contribution to the public accounting firm’s in...