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Earnings quality : some evidence on the role of auditor tenure and auditors' industry expertise
journal contribution
posted on 2009-06-01, 00:00 authored by Ferdinand GulFerdinand Gul, Simon FungSimon Fung, B JaggiPrior 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.
History
Journal
Journal of accounting and economicsVolume
47Issue
3Pagination
265 - 287Publisher
ElsevierLocation
Amsterdam, Netherlands.Publisher DOI
ISSN
0165-4101Language
engPublication classification
C Journal article; C1.1 Refereed article in a scholarly journalCopyright notice
2009, Elsevier B.V.Usage metrics
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