Journal article
Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise
Journal of Accounting and Economics, Vol.47(3), pp.265-287
2009
Abstract
Prior studies suggest that auditors with short tenure are associated with lower earnings quality because of the lack of client-specific knowledge and/or low balling. In this study, we examine whether industry specialization of auditors and low balling affect the association between auditor tenure and earnings quality. We find that the association between shorter auditor tenure and lower earnings quality is weaker for firms audited by industry specialists compared to non-specialists. In addition, we do not find results consistent with the low balling explanation.
Details
- Title
- Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise
- Authors
- Ferdinand A. Gul (Corresponding Author) - Hong Kong Polytechnic UniversitySimon Yu Kit Fung (Author) - Hong Kong Polytechnic UniversityBikki Jaggi (Author) - Hong Kong Polytechnic University
- Publication details
- Journal of Accounting and Economics, Vol.47(3), pp.265-287
- Publisher
- Elsevier BV
- DOI
- 10.1016/j.jacceco.2009.03.001
- ISSN
- 1879-1980
- Organisation Unit
- University of the Sunshine Coast, Queensland; School of Business and Creative Industries
- Language
- English
- Record Identifier
- 99678894902621
- Output Type
- Journal article
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