Research on the Relationship between Auditor Tenure and Audit Quality for A-Stock Listed Companies

被引：0
|
作者：
Zhang Yan [1 ]
机构：
[1] Shanghai Univ Finance & Econ, Postdoctoral Stn, Shanghai 200433, Peoples R China
来源：
PROCEEDINGS OF THE 5TH INTERNATIONAL CONFERENCE ON PRODUCT INNOVATION MANAGEMENT, VOLS I AND II | 2010年
关键词：
Auditor tenure; Audit quality; Single-variable analysis; Multiple-variables analysis;
D O I：
10.1145/1835449.1835651
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
In order to disclose the mutual influence between auditor tenure and audit quality, the article selects All A-Stock listed companies as research sample which are given the standard affirmative auditing statement in Shanghai and Shenzhen securities markets. It applies adjusted section Jones model to estimate manipulated accrual profit of which absolute amount is taken as the measurement for audit quality. After relevant variables are controlled, it reveals the following research outcome: U-shape relationship between auditor tenure and audit quality. If auditor tenure is less than 5.17 years, the incremental auditor tenure has positive effect on audit quality. If auditor tenure is more than 5.17 years, the incremental auditor tenure has passive effect on audit quality.
引用
收藏
页码：857 / 862
页数：6
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