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| Author: | Gul, F.A. Fung, S.Y.K. Jaggi, B. |
| Title: | Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise |
| Journal: | Journal of Accounting & Economics
2009 : JUN, VOL. 47:3, p. 265-287 |
| Index terms: | auditors earnings knowledge auditing appointments |
| Language: | eng |
| Abstract: | Previous studies suggest auditors with short tenure being associated with lower earnings quality due to the lack of client-specific knowledge and/or low balling. This study examines whether industry specialization of auditors and low balling affect the association between auditor tenure and earnings quality. The results show that the association between shorter auditor tenure and lower earnings quality is weaker for firms audited by industry specialists compared to non-specialists. Additionally, the paper does not find results consistent with the low balling explanation. |
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