The relationship between auditor tenure and audit quality implied by going concern opinions
By W. Robert Knechel, A. Vanstraelen. 2007
383 citations recorded by the source corpus.
Subfields: Accounting
View Paper: https://www.semanticscholar.org/paper/2725b003f0469b6263979195b9cbf7ec7077a19a
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In Accounting
- Xiaohua Fang
- Jeffrey L. Callen
- Michael Firth
- Oliver M. Rui
- Joël Branson
- Xi Wu
- Lingzi Lin
- Diane Breesch
Citations in the corpus
- Crash Risk and the Auditor-Client Relationship (2017, background): “…crucial issues that necessitate specific attention (Knapp 1991; Johnstone et al. 2001; Johnson et al. 2002; Beck and Wu 2006; PricewaterhouseCoopers 2002, 14 See also St. Pierre and Anderson (1984), Mansi et al. (2004), Knechel and Vanstraelen (2007b), Gul et al. (2007), and Chen et al. (2008).”
- Mandatory Audit Firm Rotation and Audit Quality (2016, neutral): “…& Kallapur 2003; Davis, Soo, & Trompeter, 2009; Geiger & Raghunandan, 2002; Gul, Jaggi, & Krishnan, 2007; Jenkins & Velury, 2008; Johnson, Khurana, & Reynolds, 2002; Knechel & Vanstraelen, 2007; Kramer, Georgakopoulos, Sotiropoulos, & Vasileiou, 2011; Myers, Myers, & Omer, 2003; Vanstraelen, 2000).”
- Auditor Independence and Audit Quality (2015, background): “Knechel and Vanstraelen (2007) find that longer tenure neither increases nor decreases the likelihood of GCOs for companies that subsequently went bankrupt.”
- Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions (2016, methodology): “Third, we extend the literature on financial reporting quality and auditing in private companies (e.g. Hope & Langli, 2010; Knechel & Vanstraelen, 2007), which constitute the majority of the EU economy and audit services market (Van Tendeloo & Vanstraelen, 2008).”
- How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China (2012, background): “Many recent studies examine whether longer auditor tenure is associated with reduced (actual) financial reporting quality (FRQ) or audit quality (AQ), either at the audit firm level (Geiger and Raghunandan, 2002; Johnson et al., 2002; Myers et al., 2003; Carcello and Nagy, 2004; Gul et al., 2007; Kn”