Does auditor tenure influence the reporting of conservative earnings

By David S. Jenkins, Uma Velury. 2008

168 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/7a9d27aa24625f41bf66c0083bc9455bef8edd39

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Citations in the corpus

Non-audit Services and Audit Quality: Evidence from Private Firms (2013, background): “Studies of public companies provide somewhat mixed evidence of this, but there is generally no support for reduced audit quality as the auditor–client relationship lengthens (Carcello and Nagy, 2004; Ghosh and Moon, 2005; Jenkins and Velury, 2008).”
Auditor Independence and Audit Quality (2015, background): “…(AAERs) in the early years of the auditor–client relationship, but there is no evidence of higher propensity to receive AAERs for long tenure.9 Jenkins and Velury (2008) suggest that accounting conservatism increases between short and medium tenure but does not change between medium and long…”
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”
Audit Quality: Insights from the Academic Literature (2013, background): “24 positively associated with auditor industry specialization, auditor size (Basu et al. 2000), and longer audit tenure (Jenkins and Velury 2008).”
Female Auditors and Accruals Quality (2013, background): “than clients of non-specialists, while Jenkins et al. (2006) report that the decrease in earnings quality during the late 1990s was significantly smaller for the clients of industry-specialist auditors.”
Earnings Management: An Analysis of Opportunistic Behaviour, Monitoring Mechanism and Financial Distress (2015, background): “Nevertheless, it should be noted that low R2’s are typical of this type of accruals regressions (Xie, Davidson & DaDalt, 2003; Geiger & North, 2006; Davidson et al., 2007; Meek, Rao & Skousen, 2007; Jenkins & Velury, 2008).”
Female executives and earnings management (2010, background): “The relationship between different corporate governance factors and earnings management has been recently examined e.g in Becker et al. (1998), Klein (2002), Balsam et al. (2003), Xie et al. (2003), Velury and Jenkins (2006), Ebrahim (2007), and Jenkins and Velury (2008).”
Mandatory Audit Firm Rotation and Audit Quality (2016, unknown): “…& Nagy, 2004; Chi & Huang, 2005; Chung & 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;…”