메뉴 건너뛰기




Volumn 16, Issue 2, 2013, Pages 118-125

Audit firm tenure and qualified opinions: New evidence from Spain

Author keywords

Audit qualifications; Audit rotation; Independence

Indexed keywords


EID: 84887939285     PISSN: 11384891     EISSN: 19884672     Source Type: Journal    
DOI: 10.1016/j.rcsar.2013.02.001     Document Type: Article
Times cited : (19)

References (39)
  • 3
    • 0034348046 scopus 로고    scopus 로고
    • Audit committee composition and auditor reporting
    • J. Carcello, and T. Neal Audit committee composition and auditor reporting Accounting Review 75 4 2000 453 467
    • (2000) Accounting Review , vol.75 , Issue.4 , pp. 453-467
    • Carcello, J.1    Neal, T.2
  • 4
    • 33745292267 scopus 로고    scopus 로고
    • Audit partner tenure and audit quality
    • P. Carey, and R. Simnett Audit partner tenure and audit quality Accounting Review 81 3 2006 653 676
    • (2006) Accounting Review , vol.81 , Issue.3 , pp. 653-676
    • Carey, P.1    Simnett, R.2
  • 5
    • 0000540967 scopus 로고
    • Qualified audit opinions and auditor switching
    • C.W. Chow, and S.J. Rice Qualified audit opinions and auditor switching Accounting Review 57 2 1982 326 335
    • (1982) Accounting Review , vol.57 , Issue.2 , pp. 326-335
    • Chow, C.W.1    Rice, S.J.2
  • 7
    • 84963474868 scopus 로고
    • The association between qualified opinions and auditor switches
    • A.T. Craswell The association between qualified opinions and auditor switches Accounting and Business Research 19 1988 23 31
    • (1988) Accounting and Business Research , vol.19 , pp. 23-31
    • Craswell, A.T.1
  • 9
    • 84984257709 scopus 로고
    • Factors related to auditor-client disagreements over income-increasing accounting methods
    • M.L. Defond, and J. Jiambalvo Factors related to auditor-client disagreements over income-increasing accounting methods Contemporary Accounting Research 9 2 1993 415 431
    • (1993) Contemporary Accounting Research , vol.9 , Issue.2 , pp. 415-431
    • Defond, M.L.1    Jiambalvo, J.2
  • 12
    • 77249087618 scopus 로고    scopus 로고
    • Changes in the audit environment and auditors' propensity to issue going-concern opinions
    • N.L. Fargher, and L. Jiang Changes in the audit environment and auditors' propensity to issue going-concern opinions Auditing: A Journal of Practice & Theory 27 2 2008 55 77
    • (2008) Auditing: A Journal of Practice & Theory , vol.27 , Issue.2 , pp. 55-77
    • Fargher, N.L.1    Jiang, L.2
  • 14
    • 1542451103 scopus 로고    scopus 로고
    • Auditor-provided consultancy services and their associations with audit fees and audit opinion
    • M. Firth Auditor-provided consultancy services and their associations with audit fees and audit opinion Journal of Business Finance & Accounting 29 5-6 2002 661 693
    • (2002) Journal of Business Finance & Accounting , vol.29 , Issue.56 , pp. 661-693
    • Firth, M.1
  • 16
  • 19
    • 77953784717 scopus 로고    scopus 로고
    • Auditoría y discrecionalidad contable en la gran empresa no financiera española
    • M.A. Jara, and F.J. López Auditoría y discrecionalidad contable en la gran empresa no financiera española Revista Española de Financiación y Contabilidad 36 135 2007 569 594
    • (2007) Revista Española de Financiación y Contabilidad , vol.36 , Issue.135 , pp. 569-594
    • Jara, M.A.1    López, F.J.2
  • 20
    • 2442677671 scopus 로고    scopus 로고
    • Litigation risk and the financial reporting credibility of big 4 versus non-big 4 audits: Evidence from Anglo-American countries
    • I.K. Khurana, and K.K. Raman Litigation risk and the financial reporting credibility of big 4 versus non-big 4 audits: Evidence from Anglo-American countries Accounting Review 79 2 2004 473 495
    • (2004) Accounting Review , vol.79 , Issue.2 , pp. 473-495
    • Khurana, I.K.1    Raman, K.K.2
  • 22
    • 41849129491 scopus 로고    scopus 로고
    • The relationship between auditor tenure and audit quality implied by going-concern opinions
    • W. Knechel, and A. Vanstraelen The relationship between auditor tenure and audit quality implied by going-concern opinions Auditing: A Journal of Practice and Theory 26 1 2007 113 131
    • (2007) Auditing: A Journal of Practice and Theory , vol.26 , Issue.1 , pp. 113-131
    • Knechel, W.1    Vanstraelen, A.2
  • 23
    • 21344486910 scopus 로고
    • Auditor switching and conservatism
    • J. Krishnan Auditor switching and conservatism Accounting Review 69 1 1994 200 215
    • (1994) Accounting Review , vol.69 , Issue.1 , pp. 200-215
    • Krishnan, J.1
  • 24
    • 84997909345 scopus 로고    scopus 로고
    • The role of economic trade-offs in the audit opinion decision: An empirical analysis, Journal of Accounting
    • J. Krishnan, and J. Krishnan The role of economic trade-offs in the audit opinion decision: An empirical analysis, Journal of Accounting Auditing & Finance 11 4 1996 565 586
    • (1996) Auditing & Finance , vol.11 , Issue.4 , pp. 565-586
    • Krishnan, J.1    Krishnan, J.2
  • 25
    • 0042761643 scopus 로고    scopus 로고
    • Do companies successfully engage in opinion-shopping? Evidence from the UK
    • C. Lennox Do companies successfully engage in opinion-shopping? Evidence from the UK Journal of Accounting and Economics 29 3 2000 321 337
    • (2000) Journal of Accounting and Economics , vol.29 , Issue.3 , pp. 321-337
    • Lennox, C.1
  • 26
    • 84936527391 scopus 로고
    • Dynamics of interorganizational attachments: Auditor client attachments
    • D.A. Levinthal, and M. Fichman Dynamics of interorganizational attachments: auditor client attachments Administrative Science Quarterly 33 3 1988 345 369
    • (1988) Administrative Science Quarterly , vol.33 , Issue.3 , pp. 345-369
    • Levinthal, D.A.1    Fichman, M.2
  • 27
    • 77956584773 scopus 로고    scopus 로고
    • Does auditor tenure improve audit quality? Moderating effects of industry specialization and fee dependence
    • C. Lim, and H. Tan Does auditor tenure improve audit quality? Moderating effects of industry specialization and fee dependence Contemporary Accounting Research 27 3 2010 923 957
    • (2010) Contemporary Accounting Research , vol.27 , Issue.3 , pp. 923-957
    • Lim, C.1    Tan, H.2
  • 28
    • 0032220502 scopus 로고    scopus 로고
    • The relation between going-concern opinions and the auditor's loss function
    • T. Louwers The relation between going-concern opinions and the auditor's loss function Journal of Accounting Research 36 1 1998 143 156
    • (1998) Journal of Accounting Research , vol.36 , Issue.1 , pp. 143-156
    • Louwers, T.1
  • 29
    • 0001763280 scopus 로고
    • The effects of time pressure and audit program structure on audit performance
    • L.S. McDaniel The effects of time pressure and audit program structure on audit performance Journal of Accounting Research 28 2 1990 267 285
    • (1990) Journal of Accounting Research , vol.28 , Issue.2 , pp. 267-285
    • McDaniel, L.S.1
  • 30
    • 0043166151 scopus 로고    scopus 로고
    • Exploring the terms of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation?
    • J. Myers, L. Myers, and T. Omer Exploring the terms of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation? Accounting Review 78 3 2003 779 799
    • (2003) Accounting Review , vol.78 , Issue.3 , pp. 779-799
    • Myers, J.1    Myers, L.2    Omer, T.3
  • 32
    • 84887885841 scopus 로고    scopus 로고
    • Análisis empírico del efecto de la duración del contrato de auditoria en la recepción de informes cualificados
    • E. Ruiz-Barbadillo, N. Gómez-Aguilar, and E. Biedma Análisis empírico del efecto de la duración del contrato de auditoria en la recepción de informes cualificados Revista de Contabilidad 8 16 2005 15 39
    • (2005) Revista de Contabilidad , vol.8 , Issue.16 , pp. 15-39
    • Ruiz-Barbadillo, E.1    Gómez-Aguilar, N.2    Biedma, E.3
  • 33
    • 34548581295 scopus 로고    scopus 로고
    • Evidencia empírica sobre el efecto de la duración del contrato en la calidad de la auditoría: Análisis de las medidas de retención y rotación obligatoria de auditores
    • E. Ruiz-Barbadillo, N. Gómez-Aguilar, and N. Carrera Evidencia empírica sobre el efecto de la duración del contrato en la calidad de la auditoría: análisis de las medidas de retención y rotación obligatoria de auditores Investigaciones Economicas XXX 2 2006 283 316
    • (2006) Investigaciones Economicas , vol.30 , Issue.2 , pp. 283-316
    • Ruiz-Barbadillo, E.1    Gómez-Aguilar, N.2    Carrera, N.3
  • 35
    • 0000189738 scopus 로고
    • An analysis of the factors associated with lawsuits against public accountants
    • K. St. Pierre, and J. Anderson An analysis of the factors associated with lawsuits against public accountants Accounting Review 59 2 1984 242 263
    • (1984) Accounting Review , vol.59 , Issue.2 , pp. 242-263
    • St. Pierre, K.1    Anderson, J.2
  • 36
    • 0002868431 scopus 로고
    • The pricing of audit services: Theory and evidence
    • D.A. Simunic The pricing of audit services: Theory and evidence Journal of Accounting Research 18 1 1980 161 190
    • (1980) Journal of Accounting Research , vol.18 , Issue.1 , pp. 161-190
    • Simunic, D.A.1
  • 37
    • 42149156411 scopus 로고    scopus 로고
    • Impact of renewable long-term audit mandates on audit quality
    • A. Vanstraelen Impact of renewable long-term audit mandates on audit quality European Accounting Review 9 3 2000 419 442
    • (2000) European Accounting Review , vol.9 , Issue.3 , pp. 419-442
    • Vanstraelen, A.1
  • 38
    • 0347733304 scopus 로고    scopus 로고
    • Auditor economic incentives and going-concern opinions in a limited litigious continental European business environment: Empirical evidence from Belgium
    • A. Vanstraelen Auditor economic incentives and going-concern opinions in a limited litigious continental European business environment: Empirical evidence from Belgium Accounting and Business Research 32 3 2002 171 186
    • (2002) Accounting and Business Research , vol.32 , Issue.3 , pp. 171-186
    • Vanstraelen, A.1
  • 39
    • 0001953906 scopus 로고
    • Methodological issues related to the estimation of financial distress prediction models
    • M.E. Zmijewski Methodological issues related to the estimation of financial distress prediction models Journal of Accounting Research 22 Suppl 1984 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.