The Value Relevance of Audit report, Auditor Type and Auditor Tenure: Evidence from Iran
نویسندگان
چکیده
منابع مشابه
Auditor Tenure, Auditor Industry Expertise, and Audit Report Lag: Evidences of Iran
The findings of theoretical investigations indicate that short-term auditor tenures may contribute to further audit report lags (ARLs). On the other hand, auditor industry expertise represents one of the determinant factors contributing to audit quality, which has been widely studied in numerous researches. Indeed, the better the quality of audit, the less delayed would be the audit report. As ...
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There has been a long-standing debate as to the relative merits of mandatory auditor rotation. In the United States (US), Section 203 of the Sarbanes-Oxley Act (2002) (SOX) requires rotation of the lead engagement partner and the concurring review partner at least once every five years. Section 207 also requires a study on the potential effects of mandatory audit firm rotation. After conducting...
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Accounting research has extensively debated the impact of non-audit services (NAS) provided by auditors on auditor independence and on clients’ financial reporting quality. Most research on this debate uses data resulting from a SEC disclosure rule in 2000. We provide evidence on this controversy using data from the years 1978-1980 to re-examine the relation between fees for NAS provided by aud...
متن کاملAuditor Independence and Audit Quality:
This paper reviews literatures related to auditor independence and audit quality. The review is structured based on the four main threats to auditor independence, namely client importance, nonaudit services, auditor tenure, and client’s affiliation with CPA firms. For each of the threats, we discuss findings related to the incentives, perception, and behavior of the auditor and the client, the ...
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ژورنال
عنوان ژورنال: Asian Journal of Finance & Accounting
سال: 2013
ISSN: 1946-052X
DOI: 10.5296/ajfa.v5i1.2787