Earnings quality : some evidence on the role of auditor tenure and auditors' industry expertise

Gul, Ferdinand A, Fung, Simon Yu Kit and Jaggi, Bikki 2009, Earnings quality : some evidence on the role of auditor tenure and auditors' industry expertise, Journal of accounting and economics, vol. 47, no. 3, pp. 265-287, doi: 10.1016/j.jacceco.2009.03.001.

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Title Earnings quality : some evidence on the role of auditor tenure and auditors' industry expertise
Author(s) Gul, Ferdinand AORCID iD for Gul, Ferdinand A orcid.org/0000-0001-8260-1472
Fung, Simon Yu KitORCID iD for Fung, Simon Yu Kit orcid.org/0000-0002-5501-9302
Jaggi, Bikki
Journal name Journal of accounting and economics
Volume number 47
Issue number 3
Start page 265
End page 287
Total pages 23
Publisher Elsevier
Place of publication Amsterdam, Netherlands.
Publication date 2009-06
ISSN 0165-4101
Summary 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.
Language eng
DOI 10.1016/j.jacceco.2009.03.001
Field of Research 150103 Financial Accounting
150199 Accounting, Auditing and Accountability not elsewhere classified
1402 Applied Economics
1501 Accounting, Auditing And Accountability
Socio Economic Objective 970115 Expanding Knowledge in Commerce
HERDC Research category C1.1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2009, Elsevier B.V.
Persistent URL http://hdl.handle.net/10536/DRO/DU:30086476

Document type: Journal Article
Collections: School of Accounting, Economics and Finance
Department of Accounting
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