Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise

Ferdinand A. Gul; Simon Yu Kit Fung; Bikki Jaggi

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Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise

机译：盈余质量：有关审计师任期和审计师行业专长作用的一些证据

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Prior studies suggest that auditors with short tenure are associated with lower earnings quality because of the lack of client-specific knowledge and/or low balling. In this study, we examine whether industry specialization of auditors and low balling affect the association between auditor tenure and earnings quality. We find that the association between shorter auditor tenure and lower earnings quality is weaker for firms audited by industry specialists compared to non-specialists. In addition, we do not find results consistent with the low balling explanation.

机译：先前的研究表明，由于缺乏特定于客户的知识和/或较低的负债，短期任职的审计师的收入质量较低。在本研究中，我们研究了审计师的行业专业化程度和低负债状况是否会影响审计师任期与收入质量之间的关联。我们发现，与非专业人士相比，行业专家所审核的公司的审计师任期较短和收益质量较低之间的关联性较弱。此外，我们没有找到与低球解释相符的结果。

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来源
《Journal of accounting & economics》 |2009年第3期|265-287|共23页
作者
Ferdinand A. Gul; Simon Yu Kit Fung; Bikki Jaggi;
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作者单位

School of Accounting and Finance, The Hong Kong Polytechnic University, Hung Horn, Kowloon, Hong Kong;

School of Accounting and Finance, The Hong Kong Polytechnic University, Hung Horn, Kowloon, Hong Kong;

School of Accounting and Finance, The Hong Kong Polytechnic University, Hung Horn, Kowloon, Hong Kong School of Business, Rutgers University, Levin Building, Piscataway, N] 08850, USA;

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正文语种 eng
中图分类
关键词
auditor tenure; auditor industry specialization; low balling; earnings quality;

机译：审核员任期;审计师行业专业化;低球收入质量;

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7. Earnings quality : some evidence on the role of auditor tenure and auditors' industry expertise [O] . Gul FA, Fung SYK, Jaggi B 2009

机译：盈余质量：有关审计师任期和审计师行业专长作用的一些证据

Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise

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