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Keywords: Auditor tenure
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Journal Articles
Do shareholders appreciate the audit committee and auditor moderation? Evidence from sustainability reporting
Available to Purchase
International Journal of Accounting and Information Management (2023) 31 (5): 808–837.
Published: 01 November 2023
...Cemil Kuzey; Hany Elbardan; Ali Uyar; Abdullah S. Karaman Purpose The purpose of this study is to investigate the association between sustainability reporting (SR) and firm value considering the moderating effect of audit committee (AC) quality and auditor tenure on this association. Design...
Journal Articles
Mandatory auditor rotation and audit quality
Available to Purchase
International Journal of Accounting and Information Management (2023) 31 (4): 585–599.
Published: 18 July 2023
... auditor tenure leads to accumulation of client-specific knowledge over time, which could lead to high-quality audits. The empirical result with regards to impact of mandatory auditor rotation (MAR) is mixed world-wide. This study aims to examine whether MAR rules implemented in 2017 impact audit quality...
Journal Articles
Does CSR reporting indicate strong corporate governance?
Available to Purchase
International Journal of Accounting and Information Management (2021) 29 (1): 27–42.
Published: 20 August 2020
... obtained from Compustat. Data on auditor tenure were retrieved from Audit Analytics. The number of members and financial experts on an audit committee were gathered from proxy reports filed with the US Securities and Exchange Commission. Findings Companies filing CSR reports have higher audit quality...
