Auditor Tenure and Accounting Conservatism: Testing Moderating Effect of Owner’s Importance
نویسندگان
چکیده
منابع مشابه
Auditor tenure and rotation
There has been a long-standing debate as to the relative merits of mandatory auditor rotation. In the United States (US), Section 203 of the Sarbanes-Oxley Act (2002) (SOX) requires rotation of the lead engagement partner and the concurring review partner at least once every five years. Section 207 also requires a study on the potential effects of mandatory audit firm rotation. After conducting...
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Estimation risk occurs when individuals form beliefs about parameters that are unknown. We examine how auditors respond to the estimation risk that arises when they form beliefs about the likelihood of client bankruptcy. We argue that auditors are likely to become more conservative when facing higher estimation risk because they are risk-averse. We find that estimation risk is of first-order im...
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The findings of theoretical investigations indicate that short-term auditor tenures may contribute to further audit report lags (ARLs). On the other hand, auditor industry expertise represents one of the determinant factors contributing to audit quality, which has been widely studied in numerous researches. Indeed, the better the quality of audit, the less delayed would be the audit report. As ...
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ژورنال
عنوان ژورنال: Engineering, Technology & Applied Science Research
سال: 2017
ISSN: 1792-8036,2241-4487
DOI: 10.48084/etasr.1135