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The interaction effects of firm and partner tenure on audit quality

The interaction effects of firm and partner tenure on audit quality

 Josep, Garcia-Blandon.
 2017.
 p. 810-830. English
Discretionary accrualsAudit firm tenureAudit partner tenureAudit qualityInteraction effects
Tác giả CN Josep, Garcia-Blandon.
Nhan đề The interaction effects of firm and partner tenure on audit quality / Josep Garcia-Blandon, Josep Maria Argiles-Bosch
Thông tin xuất bản 2017.
Mô tả vật lý p. 810-830.
Tóm tắt This paper investigates the impact of firm and partner tenure on audit quality, where audit quality is proxied by discretionary accruals. We study a sample of Spanish listed companies between 2005 and 2011 and address both the individual and the interaction effects of firm and partner tenure. Our study is motivated by the current debate, particularly intense at the EU level, on the impact of the auditor rotation regime on the quality of auditing. We find that, without considering the interaction effects, firm and partner tenure do not seem to play a relevant role as determinants of audit quality. Importantly, the interaction of firm and partner tenure shows stronger effects on audit quality than both forms of tenure separately considered. Finally, our analysis suggests that audit quality is maximized when medium firm and partner tenures interact. However, results for the interaction variables are sensitive to the accruals estimation method.
Từ khóa tự do Discretionary accruals
Từ khóa tự do Audit firm tenure
Từ khóa tự do Audit partner tenure
Từ khóa tự do Audit quality
Từ khóa tự do Interaction effects
Tác giả(bs) CN Josep, Maria Argiles-Bosch.
Nguồn trích Accounting and Business Research - Volume 47, 2017 - Issue 7
MARC
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245[1 0] |a The interaction effects of firm and partner tenure on audit quality / |c Josep Garcia-Blandon, Josep Maria Argiles-Bosch
260[ ] |c 2017.
300[1 0] |a p. 810-830.
520[ ] |a This paper investigates the impact of firm and partner tenure on audit quality, where audit quality is proxied by discretionary accruals. We study a sample of Spanish listed companies between 2005 and 2011 and address both the individual and the interaction effects of firm and partner tenure. Our study is motivated by the current debate, particularly intense at the EU level, on the impact of the auditor rotation regime on the quality of auditing. We find that, without considering the interaction effects, firm and partner tenure do not seem to play a relevant role as determinants of audit quality. Importantly, the interaction of firm and partner tenure shows stronger effects on audit quality than both forms of tenure separately considered. Finally, our analysis suggests that audit quality is maximized when medium firm and partner tenures interact. However, results for the interaction variables are sensitive to the accruals estimation method.
653[0 ] |a Discretionary accruals
653[0 ] |a Audit firm tenure
653[0 ] |a Audit partner tenure
653[0 ] |a Audit quality
653[0 ] |a Interaction effects
700[1 ] |a Josep, Maria Argiles-Bosch.
773[0 ] |t Accounting and Business Research |g Volume 47, 2017 - Issue 7
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