... regulators’ attention to the issuance of Silent CAMs in their reviews of audits, providing an additional investigation criterion. Moreover, this study contributes to the literature by underscoring a potential drawback of extended auditor tenure. Corresponding author Chenyong Liu liuch@gvsu.edu...

...Pureum Kim; Myungsoo Son Purpose This study aims to examine whether the newly available auditor tenure information is associated with non-GAAP earnings, as the recent requirement to disclose the initial year of auditor-client relationship in audit reports may give the impression that longer...

... tenure. Design/methodology/approach This study is based on both archival data (auditor tenure) and interview data (strength of the auditor–client relationship and client’s perceptions on added-value). The data comprise 497 small- and medium-sized entity (SME) audit engagements in The Netherlands...

...Laura K. Rickett; Anastasia Maggina; Pervaiz Alam Purpose This study aims to examine the relationship between auditor tenure and conservatism for firms in Greece. Greece not only has a high incidence of earnings management but is also required under the new European Commission (EC) regulation...

... procedures while planning the audit. Practical implications – This paper contributes to the ongoing debate regarding how auditor tenure impacts auditors’ decision-making at a time when the profession and US regulators are focused on enhancing audit quality. The findings further suggest that auditors...