Attachments between directors and auditors: do they affect engagement tenure?

Courtney, Nicholas P. and Jubb, Christine 2005, Attachments between directors and auditors: do they affect engagement tenure?Ethics and auditing, ANU E Press, Canberra, ACT, pp.129-155.

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Title Attachments between directors and auditors: do they affect engagement tenure?
Author(s) Courtney, Nicholas P.
Jubb, Christine
Title of book Ethics and auditing
Publication date 2005
Chapter number 7
Total chapters 14
Start page 129
End page 155
Total pages 27
Publisher ANU E Press
Place of Publication Canberra, ACT
Summary Auditors and directors may develop personal attachments over time based on trust and familiarity, and these personal ties seem important for the maintenance of long-term auditor-client relationships. This study examines the tenure of the audit engagement in the presence of these links, which is expected to be longer than auditor-client relationships not so linked. Results indicate director-auditor links are positively associated with auditor tenure and the retention of auditors beyond the critical four-year period identified by Levinthal and Fichman (1988).
ISBN 1920942254
Language eng
Field of Research 150102 Auditing and Accountability
Socio Economic Objective 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
HERDC Research category B1 Book chapter
Copyright notice ©2005, ANU E Press
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Document type: Book Chapter
Collections: Faculty of Business and Law
Deakin Business School
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