...Victoria J. Clout; Larelle Chapple; Nilan Gandhi Purpose – The purpose of this paper is to study whether auditor independence reforms introduced in 2004 led to an enhancement in earnings quality in the post-reform era. Design/methodology/approach – This study predicts that as the cost...

...Kym Butcher; Graeme Harrison; Jill McKinnon; Philip Ross Purpose The purpose of this paper is to examine what auditor and audit environmental attributes affect auditor appointment decisions in compulsory audit tendering, and whether the attributes affecting appointment of a new auditor (rotation...

...Magdy Farag; Rafik Elias Purpose The purpose of this paper is to examine the stability or loyalty in the auditor‐client relationship. It explores the association between audit fees and auditor loyalty. Specifically, it investigates whether clients paying less audit fees relative to other companies...

...Kym Boon; Jill McKinnon; Philip Ross Purpose The paper aims to analyse audit service quality attributes that were perceived to be important in compulsory audit tendering (CAT) in local councils in New South Wales (NSW). It focuses principally on whether CAT leads to an impairment of auditor...

...Beilei Zhang; David Emanuel Purpose This study seeks to examine the relation between non‐audit services provided by incumbent auditors and an important aspect of earnings quality – conservatism, using New Zealand data. Conservatism is defined as the adoption of accounting policies that accelerate...

...Seok Woo Jeong; Jinbae Kim; Sungsoo Yoon In Korea, a regulatory body can assign auditors to firms if they possess certain characteristics that cast doubt on auditor independence or the reliability of accounting disclosures. This paper investigates whether such mandatory assignment of auditors...