Audit Partner Tenure and Audit Quality

By P. Carey, R. Simnett. 2006

940 citations recorded by the source corpus.

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Citations in the corpus

Do the Big 4 and the Second-tier firms provide audits of similar quality? (2010, methodology): “Consistent with prior research (e.g., Carey and Simnett, 2006; Reynolds and Francis, 2001), we utilize the auditor’s propensity to issue a going concern audit report for distressed clients as a measure of 9 As noted previously, the largest Second-tier firm is about a third the size of the smallest…”
Does the identity of engagement partners matter? An analysis of audit partner reporting decisions (2015, background): “ Some archival evidence that audit quality is directly influenced by the audit partner [Carey and Simnett 2006, Chen at al 2008, Chi et al 2009, Zerni 2012, Gul et al 2013] Hypothesis 1 (continued)”
Crash Risk and the Auditor-Client Relationship (2017, background): “auditor tenure is associated with worse audit quality, including a lower likelihood of issuing a going-concern opinion and the propensity to just beat earnings benchmarks (Carey and Simnett 2006). Kealey et al. (2007) find that audit fees charged by successor auditors are positively related to prior”
An Examination of Partner Perceptions of Partner Rotation: Direct and Indirect Consequences to Audit Quality (2012, background): “engagement tenure as the proxy for independence, Simnett and Carey (2006) found a negative”
The Effect of China's Weak Institutional Environment on the Quality of Big 4 Audits (2015, neutral): “We measure financial reporting quality using abnormal working capital accruals (DeFond and Park 2001; Carey and Simnett 2006) and abnormal accruals estimated using the Jones (1991) model.”
Does Mandatory Rotation of Audit Partners Improve Audit Quality (2014, background): “September 2014 Carey and Simnett (2006) examine a sample of Australian companies in 1995, a year when partner rotation and audit firm rotation were both voluntary.”
Voluntary corporate governance structure and financial distress: Evidence from Australia (2015, methodology): “Therefore, following Carey and Simnett (2006), a Big Four audit firm (BIG 4) variable is employed, which is represented as a dummy variable coded as 1 if the auditing process has been performed by one of the Big Four audit firms, and 0 otherwise.”
Earnings quality research: Advances, challenges and future research (2010, background): “While one view of these findings is that the discretionary accruals results do not triangulate with the going concern results, Carey and Simnett (2006) BLOCKIN BLOCKIN argue BLOCKIN BLOCKIN that BLOCKIN BLOCKIN it BLOCKIN BLOCKIN is BLOCKIN BLOCKIN not BLOCKIN BLOCKIN clear BLOCKIN BLOCKIN that…”