Kamarudin, Khairul Anuar; Dunstan, Keitha; van Zijl, Tony - 2010
This paper examines the effect of auditor tenure and provision of non-audit services on earnings conservatism. Following Basu (1997), we measure earnings conservatism by using the asymmetric timeliness of earnings model and the time-series test of timeliness in loss recognition model. Using a...