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What is Audit Partner Tenure and Quality Impact about?
This study examines whether increased audit partner tenure reduces audit quality by analyzing discretionary accruals for clients of large audit firms. The researchers find that discretionary accruals, which indicate lower audit quality, are negatively associated with increased partner tenure, suggesting audit quality improves with tenure. However, this relationship only holds for small clients with partner tenure over seven years, regardless of engagement risk. Partner tenure does not impact audit quality f
- Author
- fielimkarel
- Language
- EN