Discretionary Accruals, Audit-Firm Tenure and Audit-Partner Tenure: Empirical Evidence from Taiwan

By Wuchun Chi, Huichi Huang. 2005

179 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/e9b12d74da1c6c24a25d2819eec8d5e0a791a399

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In Accounting

1. Michael Firth
2. Oliver M. Rui
3. Ali Al-Thuneibat
4. R. Baker
5. Xi Wu
6. Ream Tawfiq Ibrahim Al Issa
7. Gary Gang Tian
8. Xiaofei Pan

In Strategy and Management

1. Ali Al-Thuneibat
2. R. Baker
3. Michael Firth
4. Xi Wu
5. Ream Tawfiq Ibrahim Al Issa
6. Oliver M. Rui

Citations in the corpus

• Do audit tenure and firm size contribute to audit quality?: Empirical evidence from Jordan (2011, methodology): “The size of the audit firm was proved to afford it an auditing advantage, reflected by superior audit quality, only during the early years of the audit engagement (Chi and Huang, 2004; Teoh and Wong, 1993; Dopuch and Simunic, 1982; Watts and Zimmerman, 1986).”
• Mandatory Audit Firm Rotation and Audit Quality (2016, unknown): “Once again, the results are mixed (Carcello & 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,…”
• How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China (2012, background): “Most of these studies document a positive association between auditor tenure and FRQ/AQ, while a few of them find a negative association under certain conditions, such as excessively long tenure (Chi and Huang, 2005), certain audit quality proxies (Carey and Simnett, 2006), or in the pre-SOX period ”