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| Author: | Lennox, C. |
| Title: | Audit quality and executive officer' affiliations with CPA firms |
| Journal: | Journal of Accounting & Economics
2005 : JUN, VOL 39:2, p. 201-231 |
| Index terms: | Accounting Auditing Quality Executives Companies |
| Language: | eng |
| Abstract: | Executives are defined as 'affiliated' (hereafter as: affd.) if they previously have worked for their companies' audit firms. More than 71 percent of affiliations (here as: affs.) are found to occur when auditors become employees of audit clients, but affs. also arise when companies hire executives' former CPA firms. Affd. companies are significantly more likely than unaffiliated (here as: unaffd.) ones to receive clean audit (here as: c-a.) opinions. Executive turnover is significantly lower for affd. executives than for unaffd. ones following the issuance of c-a. opinions. |
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