The effect of audit partner tenure on client managers' accounting discretion
The effect of audit partner tenure on client managers' accounting discretion
About this item
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Author / Creator
Publisher
Bradford: Emerald Group Publishing Limited
Journal title
Language
English
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Publication information
Publisher
Bradford: Emerald Group Publishing Limited
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Scope and Contents
Contents
Purpose - This paper aims to examine the effect of audit partner tenure (PARTEN) on client managers' accounting discretion.Design methodology approach - The authors contend that, when a new audit partner is from the same audit firm as the outgoing audit partner (audit partner rotation), audit quality increases because the new audit partner brings "...
Alternative Titles
Full title
The effect of audit partner tenure on client managers' accounting discretion
Authors, Artists and Contributors
Author / Creator
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Record Identifier
TN_cdi_emerald_primary_10_1108_02686900810839857
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_emerald_primary_10_1108_02686900810839857
Other Identifiers
ISSN
0268-6902
E-ISSN
1758-7735
DOI
10.1108/02686900810839857
