메뉴 건너뛰기




Volumn 81, Issue 3, 2006, Pages 653-676

Audit partner tenure and audit quality

Author keywords

Audit partner tenure; Audit quality; Earnings management; Qualifications

Indexed keywords


EID: 33745292267     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2006.81.3.653     Document Type: Review
Times cited : (571)

References (48)
  • 3
    • 0031094066 scopus 로고    scopus 로고
    • Mandatory rotation of company auditors: A critical examination
    • Arrunada, B., and C. Paz-Ares. 1997. Mandatory rotation of company auditors: A critical examination. International Review of Law and Economics 17 (March): 31-61.
    • (1997) International Review of Law and Economics , vol.17 , Issue.MARCH , pp. 31-61
    • Arrunada, B.1    Paz-Ares, C.2
  • 4
    • 0043076255 scopus 로고    scopus 로고
    • Do nonaudit services compromise auditor independence? Further evidence
    • Ashbaugh, H., R. LaFond, and B. W. Mayhew. 2003. Do nonaudit services compromise auditor independence? Further evidence. The Accounting Review 78 (July): 611-640.
    • (2003) The Accounting Review , vol.78 , Issue.JULY , pp. 611-640
    • Ashbaugh, H.1    Lafond, R.2    Mayhew, B.W.3
  • 5
    • 33745290940 scopus 로고    scopus 로고
    • Audit review working party
    • Canberra, Australia: Australian Commonwealth Government
    • Australian Commonwealth Government, Audit Review Working Party. 1996. Review of the Requirements for the Registration and Regulation of Auditors. Canberra, Australia: Australian Commonwealth Government.
    • (1996) Review of the Requirements for the Registration and Regulation of Auditors
  • 7
    • 0033235090 scopus 로고    scopus 로고
    • Market rewards associated with patterns of increasing earnings
    • Barth, M. E., J. A. Elliot, and M. W. Finn. 1999. Market rewards associated with patterns of increasing earnings. Journal of Accounting Research 37 (Autumn): 387-413.
    • (1999) Journal of Accounting Research , vol.37 , Issue.AUTUMN , pp. 387-413
    • Barth, M.E.1    Elliot, J.A.2    Finn, M.W.3
  • 10
    • 0031498155 scopus 로고    scopus 로고
    • Earnings management to avoid earnings decreases and losses
    • Burgstahler, D., and I. Dichev. 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24 (December): 99-126.
    • (1997) Journal of Accounting and Economics , vol.24 , Issue.DECEMBER , pp. 99-126
    • Burgstahler, D.1    Dichev, I.2
  • 13
    • 33745314134 scopus 로고    scopus 로고
    • Discretionary accruals, audit-firm tenure and audit-partner tenure: Empirical evidence from Taiwan
    • Chi, W., and H. Huang. 2005. Discretionary accruals, audit-firm tenure and audit-partner tenure: Empirical evidence from Taiwan. Journal of Contemporary Accounting and Economics 1 (June): 65-92.
    • (2005) Journal of Contemporary Accounting and Economics , vol.1 , Issue.JUNE , pp. 65-92
    • Chi, W.1    Huang, H.2
  • 15
    • 0004189318 scopus 로고    scopus 로고
    • University of Sydney, Australia: Accounting Foundation
    • Craswell, A. 1996. Who Audits Australia? University of Sydney, Australia: Accounting Foundation.
    • (1996) Who Audits Australia?
    • Craswell, A.1
  • 16
    • 12144263081 scopus 로고    scopus 로고
    • Auditor tenure, auditor independence and earnings management
    • Boston College, Boston, MA
    • Davis, L. R., B. Soo, and G. Trompeter. 2003. Auditor tenure, auditor independence and earnings management. Working paper, Boston College, Boston, MA.
    • (2003) Working Paper
    • Davis, L.R.1    Soo, B.2    Trompeter, G.3
  • 17
    • 40249117870 scopus 로고
    • Auditor independence, "low balling" and disclosure regulation
    • DeAngelo, L. E. 1981. Auditor independence, "low balling" and disclosure regulation. Journal of Accounting and Economics 3 (August): 113-127.
    • (1981) Journal of Accounting and Economics , vol.3 , Issue.AUGUST , pp. 113-127
    • Deangelo, L.E.1
  • 18
    • 0001499806 scopus 로고
    • Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders
    • _. 1986. Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. The Accounting Review 61 (July): 400-420.
    • (1986) The Accounting Review , vol.61 , Issue.JULY , pp. 400-420
  • 20
    • 84984257709 scopus 로고
    • Factors related to auditor-client disagreements over incomeincreasing accounting methods
    • DeFond, M., and J. Jiambalvo. 1993. Factors related to auditor-client disagreements over incomeincreasing accounting methods. Contemporary Accounting Research 9 (Spring): 411-431.
    • (1993) Contemporary Accounting Research , vol.9 , Issue.SPRING , pp. 411-431
    • Defond, M.1    Jiambalvo, J.2
  • 21
    • 0035595263 scopus 로고    scopus 로고
    • The reversal of abnormal accruals and the market valuation of earnings surprises
    • _, and C. W. Park. 2001. The reversal of abnormal accruals and the market valuation of earnings surprises. The Accounting Review 76 (July): 375-404.
    • (2001) The Accounting Review , vol.76 , Issue.JULY , pp. 375-404
    • Park, C.W.1
  • 22
    • 0036026430 scopus 로고    scopus 로고
    • Do nonaudit service fees impair auditor independence? Evidence from going-concern audit opinions
    • _, K. Raghunandan, and K. R. Subramanyam. 2002. Do nonaudit service fees impair auditor independence? Evidence from going-concern audit opinions. Journal of Accounting Research 40 (September): 1247-1274.
    • (2002) Journal of Accounting Research , vol.40 , Issue.SEPTEMBER , pp. 1247-1274
    • Raghunandan, K.1    Subramanyam, K.R.2
  • 23
    • 0001897473 scopus 로고    scopus 로고
    • Earnings management to exceed thresholds
    • Degeorge, F., J. Patel, and R. Zeckhauser. 1999. Earnings management to exceed thresholds. Journal of Business 11 (January): 1-33.
    • (1999) Journal of Business , vol.11 , Issue.JANUARY , pp. 1-33
    • Degeorge, F.1    Patel, J.2    Zeckhauser, R.3
  • 24
    • 1542399030 scopus 로고    scopus 로고
    • Independence in appearance and in fact: An experimental investigation
    • Dopuch, N., R. R. King, and R. Schwartz. 2003. Independence in appearance and in fact: An experimental investigation. Contemporary Accounting Research 20 (Spring): 79-114.
    • (2003) Contemporary Accounting Research , vol.20 , Issue.SPRING , pp. 79-114
    • Dopuch, N.1    King, R.R.2    Schwartz, R.3
  • 27
    • 0036990914 scopus 로고    scopus 로고
    • The relation between auditors' fees for nonaudit services and earnings management
    • Frankel, R. M., M. F. Johnson, and K. K. Nelson. 2002. The relation between auditors' fees for nonaudit services and earnings management. The Accounting Review 77 (Supplement): 71-105.
    • (2002) The Accounting Review , vol.77 , Issue.SUPPL. , pp. 71-105
    • Frankel, R.M.1    Johnson, M.F.2    Nelson, K.K.3
  • 28
    • 18944364542 scopus 로고    scopus 로고
    • Does audit tenure impair audit quality?
    • Ghosh, A., and D. Moon. 2005. Does audit tenure impair audit quality? The Accounting Review 80 (April): 585-612.
    • (2005) The Accounting Review , vol.80 , Issue.APRIL , pp. 585-612
    • Ghosh, A.1    Moon, D.2
  • 30
    • 1542677588 scopus 로고    scopus 로고
    • Audit quality and professional self-regulation: A social dilemma perspective and laboratory investigation
    • Grant, J., R. Bricker, and R. Shiptsova. 1996. Audit quality and professional self-regulation: A social dilemma perspective and laboratory investigation. Auditing: A Journal of Practice & Theory 15 (Spring): 142-156.
    • (1996) Auditing: A Journal of Practice & Theory , vol.15 , Issue.SPRING , pp. 142-156
    • Grant, J.1    Bricker, R.2    Shiptsova, R.3
  • 31
    • 58149210589 scopus 로고
    • The information content of losses
    • Hayn, C. 1995. The information content of losses. Journal of Accounting and Economics 20 (September): 125-53.
    • (1995) Journal of Accounting and Economics , vol.20 , Issue.SEPTEMBER , pp. 125-153
    • Hayn, C.1
  • 32
    • 23944455243 scopus 로고    scopus 로고
    • Do Australian companies manage earnings to meet simple earnings benchmarks?
    • Holland, D., and A. Ramsay. 2003. Do Australian companies manage earnings to meet simple earnings benchmarks? Accounting and Finance 43 (March): 41-62.
    • (2003) Accounting and Finance , vol.43 , Issue.MARCH , pp. 41-62
    • Holland, D.1    Ramsay, A.2
  • 33
    • 0002561065 scopus 로고
    • A test of the incremental explanatory power of opinions qualified for consistency and uncertainty
    • Hopwood, W., J. McKeown, and J. Mutchler. 1989. A test of the incremental explanatory power of opinions qualified for consistency and uncertainty. The Accounting Review 64 (January): 28-48.
    • (1989) The Accounting Review , vol.64 , Issue.JANUARY , pp. 28-48
    • Hopwood, W.1    McKeown, J.2    Mutchler, J.3
  • 34
    • 0011426135 scopus 로고
    • Mandatory auditor rotation: The arguments and an alternative
    • Hoyle, J. 1978. Mandatory auditor rotation: The arguments and an alternative. The Journal of Accountancy 145 (May): 69-78.
    • (1978) The Journal of Accountancy , vol.145 , Issue.MAY , pp. 69-78
    • Hoyle, J.1
  • 35
    • 0003727555 scopus 로고    scopus 로고
    • New York, NY: IFAC
    • International Federation of Accountants (IFAC). 2003. Code of Ethics. New York, NY: IFAC.
    • (2003) Code of Ethics
  • 37
    • 0035995637 scopus 로고    scopus 로고
    • Management's incentives to avoid negative earnings surprises
    • Matsumoto, D. 2002. Management's incentives to avoid negative earnings surprises. The Accounting Review 77 (July): 483-514.
    • (2002) The Accounting Review , vol.77 , Issue.JULY , pp. 483-514
    • Matsumoto, D.1
  • 40
    • 8744318685 scopus 로고    scopus 로고
    • Former audit partners and abnormal accruals
    • Menon, K., and D. D. Williams. 2004. Former audit partners and abnormal accruals. The Accounting Review 79 (October): 1095-1118.
    • (2004) The Accounting Review , vol.79 , Issue.OCTOBER , pp. 1095-1118
    • Menon, K.1    Williams, D.D.2
  • 41
    • 0031502209 scopus 로고    scopus 로고
    • The influence of contrary information and mitigating factors on audit opinion decisions on bankrupt firms
    • Mutchler, J. F., W, Hopwood, and J. C. McKeown. 1997. The influence of contrary information and mitigating factors on audit opinion decisions on bankrupt firms. Journal of Accounting Research 35 (Autumn): 295-310.
    • (1997) Journal of Accounting Research , vol.35 , Issue.AUTUMN , pp. 295-310
    • Mutchler, J.F.1    Hopwood, W.2    McKeown, J.C.3
  • 42
    • 0043166151 scopus 로고    scopus 로고
    • Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation?
    • Myers, J., L. A. Myers, and T. C. Omer. 2003. Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation? The Accounting Review 78 (July): 779-800.
    • (2003) The Accounting Review , vol.78 , Issue.JULY , pp. 779-800
    • Myers, J.1    Myers, L.A.2    Omer, T.C.3
  • 43
    • 0036993738 scopus 로고    scopus 로고
    • Evidence from auditors about managers' and auditors' earnings-management decisions
    • Nelson, M. W., J. A. Elliot, and R. L. Tarpley. 2002. Evidence from auditors about managers' and auditors' earnings-management decisions. The Accounting Review (Supplement): 175-202.
    • (2002) The Accounting Review , Issue.SUPPL. , pp. 175-202
    • Nelson, M.W.1    Elliot, J.A.2    Tarpley, R.L.3
  • 44
    • 0000614555 scopus 로고    scopus 로고
    • Does size matter? the influence of large clients on office-level auditor reporting decisions
    • Reynolds, J. K., and J. Francis. 2000. Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics 30: 375-400.
    • (2000) Journal of Accounting and Economics , vol.30 , pp. 375-400
    • Reynolds, J.K.1    Francis, J.2
  • 45
    • 0001078653 scopus 로고
    • Perceptions of auditors' independence: An empirical analysis
    • Shockley, R. A. 1981. Perceptions of auditors' independence: an empirical analysis. The Accounting Review 56 (October): 785-800.
    • (1981) The Accounting Review , vol.56 , Issue.OCTOBER , pp. 785-800
    • Shockley, R.A.1
  • 46
    • 0000189738 scopus 로고
    • An analysis of factors associated with lawsuits against public accountants
    • St. Pierre, K., and J. A. Anderson. 1984. An analysis of factors associated with lawsuits against public accountants. The Accounting Review 59 (April): 243-263.
    • (1984) The Accounting Review , vol.59 , Issue.APRIL , pp. 243-263
    • St. Pierre, K.1    Anderson, J.A.2
  • 47
    • 8644232932 scopus 로고    scopus 로고
    • Report to the Senate Committee on Banking, Housing, and Urban Affairs and the House Committee on Financial Services. November. Washington, D.C.: Government Printing Office
    • U.S. Government Accounting Office (GAO). 2003. Public Accounting Firms: Required Study on the Potential Effects of Mandatory Audit Firm Rotation. Report to the Senate Committee on Banking, Housing, and Urban Affairs and the House Committee on Financial Services. November. Washington, D.C.: Government Printing Office.
    • (2003) Public Accounting Firms: Required Study on the Potential Effects of Mandatory Audit Firm Rotation
  • 48
    • 0001953906 scopus 로고
    • Methodological issues related to the estimation of financial distress prediction models
    • Zmijewski, M. E. 1984. Methodological issues related to the estimation of financial distress prediction models. Journal of Accounting Research 22 (Supplement): 50-82.
    • (1984) Journal of Accounting Research , vol.22 , Issue.SUPPL. , pp. 50-82
    • Zmijewski, M.E.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.