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Does auditor tenure affect accounting conservatism? Further evidence

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References

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2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
1999Have Financial Statements Lost Their Relevance?1,917 cited
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2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
1995Auditor brand name reputations and industry specializations1,482 cited
2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
1984Limited-Dependent and Qualitative Variables in Econometrics.1,310 cited
2000Does size matter? The influence of large clients on office-level auditor reporting decisions

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1,191 cited

2006The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition1,117 cited

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2014Bank accounting conservatism and bank loan pricing48 cited
2013Whistle-blowing by external auditors: Seeking legitimacy for the South African Audit Profession?47 cited
2012Conservatism, SEC investigation, and fraud46 cited
2015Auditor Tenure and Going Concern Opinions for Bankrupt Clients: Additional Evidence37 cited
2016Auditor tenure and accounting conservatism: evidence from Greece35 cited
2017The impact of CEOs’ accounting backgrounds on earnings management and conservatism33 cited
2020Mandatory audit firm rotation: a critical composition of practitioner views from an emerging economy30 cited
2018The impact of auditor rotation, audit firm rotation and non-audit services on earnings quality, audit quality and investor perceptions: A literature review29 cited
2021Does shared tenure between audit committee chair and engagement partner affect audit outcomes? Evidence from the UK25 cited
2012Do Earnings Management and Audit Quality Influence Over-Investment by Chinese Companies?25 cited