Auditor Tenure and Perceptions of Audit Quality

By Aloke Ghosh, Doo-cheol Moon. 2005

766 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/ab8c33051009baf9e20b274922a763431f60a577

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In Accounting

1. Ebraheem Saleem Salem Alzoubi
2. W. Robert Knechel
3. S. Cahan
4. A. Vanstraelen
5. Tobias Svanström
6. Xi Wu
7. Lingzi Lin
8. Nopmanee Tepalagul

In Finance

1. Sanjay Kallapur
2. S. Cahan
3. C. Lim
4. Hun-Tong Tan
5. Jerry Sun
6. Tobias Svanström
7. A. Vanstraelen
8. M. Trombetta

In Strategy and Management

1. Ebraheem Saleem Salem Alzoubi
2. S. Cahan
3. W. Robert Knechel
4. Jerry Sun
5. Xi Wu
6. A. Vanstraelen
7. J. P. Boone
8. Tobias Svanström

Citations in the corpus

• The Effect of Audit Experience on Audit Fees and Audit Quality (2015, methodology): “As prior research shows an association between audit firm tenure and earnings quality (e.g., Ghosh & Moon, 2005; Myers, Myers, & Omer, 2003), we include AFTEN.”
• Audit and non-audit fees and capital market perceptions of auditor independence (2009, positive): “Following prior literature (Teoh and Wong, 1993; Hackenbrack and Hogan, 2002; Ghosh and Moon, 2005; Francis and Ke, 2006) we use earnings response coefficients (ERCs) as a measure of investors’ perceptions of audit quality.”
• Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence (2009, positive): “The dominant finding is that audit quality improves with auditor tenure (Geiger and Raghunandan 2002; Johnson et al. 2002; Myers et al. 2003; Mansi et al. 2004; Ghosh and Moon 2005).”
• Auditor Independence and Audit Quality (2015, background): “Ghosh and Moon (2005) find that longer tenure is associated with better earnings quality as perceived by equity market investors, which is reflected in larger ERCs.”
• Mandatory Audit Firm Rotation and Audit Quality (2016, methodology): “In our paper we use the earnings response coefficient (ERC) as a proxy for perceived audit quality (Chi, Huang, Liao, & Xie, 2009; Ghosh & Moon, 2005).”
• Does Mandatory Rotation of Audit Partners Improve Audit Quality (2014, methodology): “Using the adjustments data allows us to respond to Bamber and Bamber’s (2009) concern that prior studies have attempted to measure audit quality using earnings quality metrics.”
• 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).”