Fitxers

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2017

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Si us plau utilitzeu sempre aquest identificador per citar o enllaçar aquest document: https://hdl.handle.net/2445/116784

The interaction effects of firm and partner tenure on audit quality

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This paper investigates the impact of firm and partner tenure on audit quality, where audit quality is proxied by discretionary accruals. We study a sample of Spanish listed companies between 2005 and 2011 and address both the individual and the interaction effects of firm and partner tenure. Our study is motivated by the current debate, particularly intense at the EU level, on the impact of the auditor rotation regime on the quality of auditing. We find that, without considering the interaction effects, firm and partner tenure do not seem to play a relevant role as determinants of audit quality. Importantly, the interaction of firm and partner tenure shows stronger effects on audit quality than both forms of tenure separately considered. Finally, our analysis suggests that audit quality is maximized when medium firm and partner tenures interact. However, results for the interaction variables are sensitive to the accruals estimation method.

Recurs relacionat

https://doi.org/10.1080/00014788.2017.1289073

Matèries

Auditoria, Empreses auditores, Legislació, Anàlisi multivariable

Matèries (anglès)

Auditing, Accounting firms, Legislation, Multivariate analysis

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GARCÍA BLANDÓN, Josep and ARGILÉS BOSCH, Josep M. The interaction effects of firm and partner tenure on audit quality. Accounting and Business Research. 2017. Vol. 47, num. 7, pags. 810-830. ISSN 0001-4788. [consulted: 11 of October of 2026]. Available at: https://hdl.handle.net/2445/116784

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