Auditor Tenure and Audit Quality

I propose that audit quality is likely to increase with audit firm tenure due to a Learning Effect and decrease with audit firm tenure due to a Bonding Effect. The net impact of these two countervailing forces over audit firm tenure dictates whether the relationship between audit firm tenure and aud...

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Bibliographic Details
Main Author: Brooks, Li Zheng
Other Authors: Reichelt, Ken J
Format: Others
Language:en
Published: LSU 2011
Subjects:
Online Access:http://etd.lsu.edu/docs/available/etd-11092011-081802/