Does auditor tenure improve audit quality?

• المؤلفون الرئيسيون: Tan, Hun Tong., Chee, Yeow Lim.
• مؤلفون آخرون: Nanyang Business School
• التنسيق: Research Report
• اللغة: English
• منشور في: 2008
• الموضوعات: DRNTU::Business::Auditing
• الوصول للمادة أونلاين: 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...