Audit‐Firm Tenure and the Quality of Financial Reports*
By V. Johnson, Inder K. Khurana, J. Reynolds. 2002
1,011 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/1166f0f114e8b6a70a2ea245224296284a2f0f4b
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In Accounting
- Jere R. Francis
- W. Robert Knechel
- Tobias Svanström
- Xi Wu
- A. Vanstraelen
- Clive Lennox
- Jeong‐Bon Kim
- Weili Ge
In Strategy and Management
- Tobias Svanström
- Jere R. Francis
- Xi Wu
- W. Robert Knechel
- Clive Lennox
- Weili Ge
- Ebraheem Saleem Salem Alzoubi
- Tianyu Zhang
Citations in the corpus
- Auditor Independence and Audit Quality (2015, background): “Johnson, Khurana, and Reynolds (2002) report that the quality of financial reports is lower for companies with short-tenure (vs. medium-tenure) audit firms and that the long tenure is not associated with lower quality.”
- Auditor Tenure and Perceptions of Audit Quality (2005, neutral): “In particular, Johnson et al. (2002) argue that lack of adequate client-specific knowledge during the early years of engagement decreases the likelihood of detecting material errors and misstatements.”
- Mandatory Audit-Partner Rotation, Audit Quality and Market Perception: Evidence from Taiwan (2009, methodology): “While prior studies find that audit quality is positively associated with audit-firm tenure (Johnson et al. 2002; Myers et al. 2003) or audit-partner tenure (Chen, Lin and Lin 2004) under the voluntary audit-firm or audit-partner rotation regime, these findings do not speak directly to the effective”
- The effect of audit adjustments on earnings quality: Evidence from China (2016, background): “On the other hand, some auditing studies use absolute accruals without reporting any results for signed accruals (e.g., Ferguson et al., 2004; Johnson et al., 2002).”
- Short interest and stock price crash risk (2015, background): “Developing client-specific knowledge creates a significant learning curve for auditors in the early years of an engagement (Knapp, 1991; PricewaterhouseCoopers, 2002; Johnson et al., 2002).”
- The relationship between auditor tenure and audit quality implied by going concern opinions (2007, methodology): “8 We use a three-year cutoff because it is the most commonly used period in other research (e.g., Johnson et al. 2002).”