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

被引：364

作者：

Gul, Ferdinand A. ^{[1
]}

Fung, Simon Yu Kit ^{[1
]}

Jaggi, Bikki ^{[1
,2
]}

机构：

[1] Hong Kong Polytech Univ, Sch Accounting & Finance, Kowloon, Hong Kong, Peoples R China

[2] Rutgers State Univ, Sch Business, Piscataway, NJ 08850 USA

来源：

JOURNAL OF ACCOUNTING & ECONOMICS | 2009年 / 47卷 / 03期

关键词：

Auditor tenure; Auditor industry specialization; Low balling; Earnings quality; BONUS SCHEMES; FIRM TENURE; SPECIALIZATION; PERFORMANCE; ACCRUALS; MANAGEMENT; MARKET; DIFFERENTIATION; INDEPENDENCE; REPUTATIONS;

D O I：

10.1016/j.jacceco.2009.03.001

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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 bailing explanation. (C) 2009 Elsevier B.V. All rights reserved.

引用

页码：265 / 287

页数：23

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