Showing 1 - 5 of 5
Persistent link: https://www.econbiz.de/10003661402
We investigate whether the relation between auditor tenure and audit quality is conditional on auditor specialization and fee dependence. Although prior studies have investigated the relation between extended auditor-client tenure and audit quality, none has examined how this relation is jointly...
Persistent link: https://www.econbiz.de/10013038708
This study investigates the effects of lead auditors' technical and managerial knowledge on audit quality and audit fees. The German institutional environment enables us to track auditors over their careers and measure their various personal attributes. We find that lead auditors' technical...
Persistent link: https://www.econbiz.de/10013026940
We posit that the effect of non-audit fees on audit quality is conditional on auditor industry specialization. Industry specialist auditors are more likely than non-specialists to be concerned about reputation losses and litigation exposure, and to benefit from knowledge spillovers from the...
Persistent link: https://www.econbiz.de/10012753782
We investigate whether the relation between auditor tenure and audit quality is conditional on auditor specialization and fee dependence. Although prior studies have investigated the relation between extended auditor-client tenure and audit quality, none has examined how this relation is jointly...
Persistent link: https://www.econbiz.de/10013095627