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Does Increased Audit Partner Tenure Reduce Audit Quality?

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References

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2000Discretionary-accruals models and audit qualifications

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952 cited

1998Auditor changes and discretionary accruals910 cited

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2010Audit Partner Tenure and Audit Planning and Pricing156 cited
2016U.S. Audit Partner Rotations153 cited
2017Auditor Tenure and the Timeliness of Misstatement Discovery131 cited
2020On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from PCAOB Data125 cited
2016Effective audit committee, audit quality and earnings management115 cited
2011The Effect of Ownership Structure on Audit Quality: Evidence from Jordan86 cited
2018The associations between audit firm attributes and audit quality-specific indicators73 cited
2015Impact of Audit Committee and Audit Quality on Preventing Earnings Management in the Pre- and Post- Nigerian Corporate Governance Code 201171 cited
2022Longer board tenure and audit committee tenure. How do they impact environmental performance? A European study70 cited
2012Audit Partner Tenure and Cost of Equity Capital68 cited
2014Auditor Independence in Fact: Research, Regulatory, and Practice Implications Drawn from Experimental and Archival Research56 cited
2020Audit quality indicators: Perspectives from Non-Big Four audit firms and small company audit committees56 cited
2023The Economics of Audit Production: What Matters for Audit Quality? An Empirical Analysis of the Role of Midlevel Managers within the Audit Firm55 cited
2012Rotate back or not after mandatory audit partner rotation?55 cited