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Keywords: Incentive contracts
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Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2020) 19 (3): 313–337.
Published: 13 May 2020
... lower perceived audit quality as tenure lengthens consistent with the auditor closeness argument. This relation is asymmetric, i.e. the negative effect of longer auditor tenure on incentive contracting is more pronounced for positive earnings. The results are robust to using CEO total compensation...
