Auditor tenure and accounting conservatism

Keywords

Accounting, Audit, Conservatism, Business, Political science

References

• Auditor Conservatism and Quarterly EarningsSudipta Basu, Lee‐Seok Hwang, Ching‐Lih Jan — 2002
• A Proposal for Research on ConservatismRoss L. Watts — 2001
• Auditor Industry Specialization and Fraudulent Financial ReportingJoseph V. Carcello, Albert L. Nagy — 2002
• Low balling, legal liability and auditor independence.Chi-Wen Jevons Lee, Zhaoyang Gu — 1998
• Impact of renewable long-term audit mandates on audit qualityAnn Vanstraelen — 2000
• Spanish Politics TodayJohn H. Gibbons — 2000
• Management through accountsJames Harris Bliss — 1924
• The philosophy of auditingR. K. Mautz, Hussein A. Sharaf — 1961
• Positive Accounting TheoryRoss L. Watts, Jerold L. Zimmerman — 2006
• Differences in Conservatism between Big Eight and Non-Big Eight AuditorsSudipta Basu, Lee-Seok Hwang, Ching‐Lih Jan — 2001
• Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely FashionGopal V. Krishnan — 2003
• Auditor Industry Specialization and Earnings QualitySteven Balsam, Jagan Krishnan, Joon Sun Yang — 2003
• An Examination of Auditor Independence Issues from the Perspectives of U.K. Finance DirectorsRoger Hussey, George Lan — 2001
• Did Earnings Conservatism Increase for Former Andersen Clients?Gopal V. Krishnan — 2007
• Conservatism and the Asymmetric Timeliness of EarningSudipta Basu — 1995
• Information in prices about future earnings: Implications for earnings response coefficientsS.P. Kothari, Richard G. Sloan — 1992
• Selective mandatory auditor rotation and audit quality: An empirical investigation of auditor designation policy in KoreaHyeesoo H. Chung — 2004
• Asymmetric Monitoring: Good versus Bad News VerificationJohn Christensen, Joel S. Demski — 2004
• Opinion Shopping, Audit Firm Dismissals, and Audit CommitteesClive S. Lennox — 2002
• Accounting Standard-Setting Organizations and Earnings Relevance: Longitudinal Evidence from NYSE Common Stocks, 1927-93Kirsten Ely, Gregory B. Waymire — 1999

Cited by

• Investigating the Effect of Audit Quality on Over-investment Using Measures of Auditor Specialty and Audit Tenure for Listed Companies in Tehran Stock ExchangeMahmoud Moeinadin, Jamal Barzagari Khaneghah, Jamal Tabatabaei Mazraehno — 2013
• The Effect of Corporate Governance and Audit Market Privatization on the Auditor IndependenceAfsaneh Soroushyar, Bahman Banimahd, Hadi Amiri — 2014
• The Survey of the Relationship between Auditing Quality and the Profitability in the Companies Accepted in Tehran’s Exchange MarketGholamreza Rahimi, Samira Mohammad AMINI — 2015
• The Effect of Auditor Characteristics on Audit Service Quality from an Audit Client Perspective in Libya: Proposing Conceptual FrameworkMariam Moftah Ammar, Izlawanie Muhammad, Kalsom Abd Wahab — 2016
• De invloed van auditor rotatie op audit kwaliteit in Continentaal EuropaEvelien Anno — 2009
• Investigating the effective factors on changing auditor: evidences of Iranian firmsAlireza Kamal Gharibi, Mehdi Safari Geraeely — 2016
• AUDITORS CHARACTERISTICS AND AUDIT DELAY: EVIDENCE FROM INDONESIAN REGIONAL GOVERNMENTSSutaryo Sutaryo, Yediel Marcel Putra Lase — 2015
• THE RELATIONSHIP AUDITOR’ S OPINION WITH EARNING RESPONSE COEFFICIENT AND EARNING FORECASTSeyed Abolfazl Borhani Sabzeva, M. Shoorvarzy — 2017
• The relationship between personality types and type of control source and self-efficacy rate military personnelMohsen Mohammadzadeh, P Jahandaari., Zargar Balaye Jame. S — 2019
• Investigating the Relationship between Audit Quality and Profit Management Case Study: Companies Accepted in Tehran Stock ExchangeAfsarAlimoradi, Sozan Abdulkarim faraj — 2018
• The common effects of social identity and institutional pressures on audit quality in companies listed in Tehran Stock ExchangeFahimeh Iravani Qal’e Sorkh, Sanaz Sodanian — 2019
• The effect of company characteristics and auditor characteristics to audit report lagMuhammad Rifqi Abdillah, Agus Widodo Mardijuwono, Habiburrochman Habiburrochman — 2019
• The auditor–client relationship and abnormal tone: a simultaneous equations approachMilad Darvishi, Mahmoud Lari Dashtbayaz, Roghayeh Mahmoudi yekebaghi — 2025
• مدى تأثير التغيير الإلزامي للمراجع الخارجي في تحسين جودة عملية المراجعة (دراسة ميدانية على الشركات المساهمة ومكاتب المراجعة في المملكة العربية السعودية)ماجستير في المحاسبة، كلية إدارة الأعمال، جامعة أم القرى، المملكة العربية السعودية, حسـن السيد — 2024

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