Earnings Quality: Some Evidence on the Role of Auditor Tenure and Auditors' Industry Expertise
By Ferdinand A. Gul, Simon Yu Kit Fung, B. Jaggi. 2009
654 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/8daaefe3d29cbe7996398f59cd3b52e031fbf361
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Michael Firth
- Oliver M. Rui
- Haithem Nagati
- Tianyu Zhang
- Xi Wu
- Mehdi Nekhili
- Tawhid Chtioui
- Martin Walker
In Strategy and Management
- Xi Wu
- Ebraheem Saleem Salem Alzoubi
- Mehdi Nekhili
- A. Gull
- Edward B. Douthett
- Mai Dao
- Martin Walker
- Gemma Lee
Citations in the corpus
- Audit Quality: Insights from the Academic Literature (2013, neutral): “negative effect (Gul et al. 2009).”
- Beyond gender diversity: How specific attributes of female directors affect earnings management (2017, background): “They are therefore inclined to adopt a restrained approach toward earnings management, because they want to avoid the risk of lawsuits and loss of reputation (Gul et al., 2009; Srinidhi et al., 2011).”
- Client importance and audit partner independence (2012, methodology): “Adapting from the models in Gul et al. (2009), we specify the following logistic regression model to test these associations: )3( )log( or _ 10987 65 10”
- Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence (2009, neutral): “In contrast, using discretionary accruals and restatements as proxies for audit quality, other studies document this interaction (Stanley and Dezoort 2007; Gul et al. 2009).”