Impact of renewable long-term audit mandates on audit quality
By A. Vanstraelen. 2000
196 citations recorded by the source corpus.
Subfields: Accounting, Education
View Paper: https://www.semanticscholar.org/paper/7d52b8e4e09580d27b3ee0b46c6fc1e6825677f5
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In Accounting
- A. Vanstraelen
- W. Robert Knechel
- M. Cameran
- M. Trombetta
- Annalisa Prencipe
- A. Miihkinen
- Caren Schelleman
- Tobias Svanström
In Education
Citations in the corpus
- The relationship between auditor tenure and audit quality implied by going concern opinions (2007, result): “Other research on the relationship between auditor tenure and audit opinions has yielded conflicting results (e.g., Vanstraelen 2000; Levinthal and Fichman 1988).”
- Mandatory Audit Firm Rotation and Audit Quality (2016, background): “Vanstraelen (2000) finds that auditors are more willing to issue an unqualified report in the first two years of the three-year engagement mandate than in the last year, when the decision to renew the mandate is already taken and known to the auditor.”
- What matters in disclosures of key audit matters: Evidence from Europe (2018, unknown): “Additionally, the studies of Levinthal and Fichman (1988) and Vanstraelen (2000) show that long- term auditor–client relationships significantly increase the likelihood of unqualified audit reports.”