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Does auditor tenure influence the reporting of conservative earnings? · Study

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ArticleDoes auditor tenure influence the reporting of conservative earnings?

David S. Jenkins2008

Article2008

Does auditor tenure influence the reporting of conservative earnings?

David S. Jenkins · Uma K. Velury

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

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Corporate Governance and Financial Management

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References

1973Risk, Return, and Equilibrium: Empirical Tests 1968An Empirical Evaluation of Accounting Income Numbers 1981Auditor size and audit quality 1997The conservatism principle and the asymmetric timeliness of earnings1 1998The Effect of Audit Quality on Earnings Management*2000The effect of international institutional factors on properties of accounting earnings 2003Conservatism in Accounting Part I: Explanations and Implications 1994Accounting earnings and cash flows as measures of firm performance

Cited by

2012The influence of the institutional context on corporate illegality 2015Audit firm rotation, audit fees and audit quality: The experience of Italian public companies 2017Auditor Tenure and the Timeliness of Misstatement Discovery 2017The Impact of Top Management Team Characteristics on the Choice of Earnings Management Strategies: Evidence from China 2012Non-audit Services and Audit Quality: Evidence from Private Firms 2012

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Year2008

Typearticle

Published2008-03-01

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations160

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jaccpubpol.2008.01.005

openalex_workW2021504331

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2016Auditor Changes and the Cost of Bank Debt

2010Does auditor tenure affect accounting conservatism? Further evidence