Wang, Mao-Chang - In: Accounting & Taxation 1 (2009) 1, pp. 115-120
This study investigates the effects audit partner tenure and firm profitability on the market value of the firm. This … study extends Ohlson’s model by examining audit partner tenure, and the interaction between residual earnings per share … and audit partner tenure on firm value. This issue is particularly important in light of regulations requiring audit …