We examine the relation between firms' debt maturity structures and the propensity to manage earnings. Our results indicate that (i) firms with more current debt are more susceptible to managing earnings, (ii) this relation is stronger for firms facing debt market constraints (those without investment grade debt) and (iii) auditor characteristics such as auditor quality and tenure help diminish...

We examine whether firms that share an auditor with at least one of their major customers are less likely to make accounting restatements compared to firms that do not have such links with their customers. Based on a sample of 4,808 firm-year observations during the period over 20002009, we find evidence supporting this prediction. We also show that this common auditor effect is mainly driven b...

This study analyzes the pricing of auditors’ business risk in the first year of an audit engagement. We posit that reportable events from the prior auditor’s tenure that are disclosed in the 8-K auditor change filing provide reliable information about the level of business risk for the incoming auditor. We hypothesize that for clients perceived as risky, the incoming auditor charges a fee-premi...

Penelitian ini menunjukkan beberapa kasus yang berkaitan dengan kualitas audit oleh auditor. Oleh karena itu, penelitian bertujuan untuk menguji pengaruh independensi auditor, kompetensi fee audit, dan masa terhadap auditor pada kantor akuntan publik di Indonesia. Populasi sampel dalam adalah Indonesia dari 17 kota 55 publik. Sampel ditentukan menggunakan metode kuesioner jumlah sebanyak 101 ta...

SUMMARY The Public Company Accounting Oversight Board requires audit reports to include information about auditor tenure for fiscal years ending on or after December 15, 2017. Tanyi, Rama, and Raghunandan (2021) examine the impact of this requirement shareholder ratification voting auditors. Consistent with shareholders sharing oft-expressed views legislators regulators that long may impair ind...