Does auditor tenure influence the reporting of conservative earnings?

被引：74

作者：

Jenkins, David S. ^{[1
]}

Velury, Uma ^{[1
]}

机构：

[1] Univ Delaware, Dept Accounting & Management Informat Syst, Newark, DE 19716 USA

来源：

JOURNAL OF ACCOUNTING AND PUBLIC POLICY | 2008年 / 27卷 / 02期

关键词：

Mandatory rotation; Audit quality; Earnings quality;

D O I：

10.1016/j.jaccpubpol.2008.01.005

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

In this Study, we examine the relation between auditor tenure and the reporting of conservative earnings. Using several measures of conservatism. we document a positive association between the conservatism in reported earnings and the length of the auditor-client relationship. We further document an increase in conservatism between short and medium tenure that does not deteriorate over long tenure. Collectively, the results imply lower conservatism for short auditor tenure. which suggests that mandating auditor rotation may have in adverse affect on the conservatism in reported earnings. (C) 2008 Elsevier Inc. All rights reserved.

引用

页码：115 / 132

页数：18

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