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Does auditor tenure affect accounting conservatism? Further evidence · Study

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ArticleDoes auditor tenure affect accounting conservatism? Further evidence

Unknown author2010

Article2010

Does auditor tenure affect accounting conservatism? Further evidence

Unknown author

92 citations·0/0 files stored·Journal of Accounting and Public Policy

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

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References

1983Limited-dependent and qualitative variables in econometrics 1985Positive Accounting Theory 1997The conservatism principle and the asymmetric timeliness of earnings1 2005The market pricing of accruals quality 2003Conservatism in Accounting Part I: Explanations and Implications 1994Accounting earnings and cash flows as measures of firm performance 2004Costs of Equity and Earnings Attributes 2004Earnings quality in UK private firms: comparative loss recognition timeliness

Cited by

2018The impact of audit firms’ characteristics on audit fees following information security breaches 2019The Effect of Religion on Accounting Conservatism 2021The effects of disclosing critical audit matters and auditor tenure on nonprofessional investors’ judgments 2015Mandatory Audit Firm Rotation and Audit Quality 2012Mandatory Disclosure of the Engagement Partner's Identity: Potential Benefits and Unintended Consequences 2013

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Year2010

Typearticle

Published2010-05-03

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations92

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jaccpubpol.2010.03.004

openalex_workW1990222331

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