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  1. Mai Dao
  2. Suchismita Mishra
  3. K. Raghunandan




    Legislators and regulators have expressed concerns about the effect of
    long auditor tenure on audit quality. There is little direct evidence on investors’ perceptions
    about long auditor tenure. In this paper, we use shareholder votes on auditor
    ratification as a proxy for investor perceptions about audit quality. We find, using data
    from 635 firms during 2006, that shareholder votes against _or abstaining from_ auditor
    ratification are positively correlated with auditor tenure. The results suggest that shareholders
    view long auditor tenure as adversely affecting audit quality, and provide an
    empirical basis for arguments related to the impact of long auditor tenures on shareholders’
    perceptions of audit quality.


    Vol 22, Nomor 03, Tahun 2008


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