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Keywords: Auditor tenure
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Journal Articles
Auditor tenure, investor protection and accounting quality: international evidence
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2022) 35 (2): 238–260.
Published: 16 August 2021
...Khairul Anuar Kamarudin; Wan Adibah Wan Ismail; Akmalia M. Ariff Purpose This study aims to investigate whether auditor tenure has a significant influence on accounting quality and whether investor protection moderates the effect of auditor tenure on accounting quality. Design/methodology...
Journal Articles
Audit firm rotation and audit quality: evidence from academic research
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2013) 26 (1): 75–84.
Published: 12 July 2013
... Publishing Limited 2013 Accounting research Auditing Auditor tenure Auditor‐client relationship Mandatory auditor rotation […] one alternative is a mandatory change of accountants after a given period of time, or after any finding by the SEC that the accounting firm failed to exercise...
