haku: @author Myers, L. A. / yhteensä: 2
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| Tekijä: | Myers, J. N. Myers, L. A. Omer, T. C. |
| Otsikko: | Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? |
| Lehti: | Accounting Review
2003 : JUL, VOL. 78:3, p. 779-800 |
| Asiasana: | AUDITING AUDITORS QUALITY FINANCIAL REPORTING EARNINGS |
| Kieli: | eng |
| Tiivistelmä: | In this study, the authors document evidence on the relation between auditor tenure and earnings quality using the dispersion and sign of both absolute Jones- model abnormal accruals and absolute current accruals as proxies for earnings quality. The study is motivated by calls for "mandatory auditor rotation," which are based on concerns that longer auditor tenure reduces earnings quality. Multivariate results, controlling for firm age, size, industry growth, cash flows, auditor type, industry, and year, generally suggest higher earnings quality with longer auditor tenure. The authors interpret the results as suggesting that, in the current environment, longer auditor tenure, on average, results in auditors placing greater constraints on extreme management decisions in the reporting of financial performance. |
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