Does Increased Audit Partner Tenure Reduce Audit Quality?

By David Manry, Theodore J. Mock, Jerry L. Turner. 2008

163 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/cf4d20bb3bc0d2732bf45b509dbe952f8eb85ca4

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Michael Firth
2. Oliver M. Rui
3. Tianyu Zhang
4. Xi Wu
5. Clive Lennox
6. Lingzi Lin
7. Nopmanee Tepalagul
8. Gary Gang Tian

In Strategy and Management

1. Xi Wu
2. Michael Firth
3. Lingzi Lin
4. Clive Lennox
5. Tianyu Zhang
6. Nopmanee Tepalagul
7. Oliver M. Rui

Citations in the corpus

• Does Mandatory Rotation of Audit Partners Improve Audit Quality (2014, methodology): “Using proprietary data from three U.S. audit firms, Manry, Mock, and Turner (2008) find abnormal accruals are negatively associated with engagement partner tenure among small clients.”
• Auditor Independence and Audit Quality (2015, background): “Manry, Mock, and Turner (2008) find that tenure is not associated with financial reporting quality for large clients, while a negative association exists for small clients, which supports the notion that auditors tolerate less earnings management in larger clients.”
• How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China (2012, background): “, 2009a), at the audit partner level (Carey and Simnett, 2006; Manry et al., 2008), or at both levels (Chi and Huang, 2005; Chen et al.”