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Auditor Tenure and Conservatism in Greece by ptpilarnunsantaranews is a document available to read on EtoBox.
What is Auditor Tenure and Conservatism in Greece about?
This study investigates the relationship between auditor tenure and accounting conservatism in Greek firms, revealing that longer auditor-client relationships can decrease conservatism, particularly for more important clients. The findings suggest that mandatory auditor rotation, as mandated by the European Commission, may enhance audit quality in Greece by mitigating the negative effects of prolonged auditor tenure. The research highlights the implications for regulators and auditors in improving financial
- Author
- ptpilarnunsantaranews
- Language
- EN