On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data

Name: On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data
Creator: 美国国家经济研究局
Published: 2017-11-01 00:00:00
License: 暂无描述

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https://www.nber.org/papers/w24018

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资源简介：

This paper provides the first partner tenure and rotation analysis for a large cross-section of U.S. publicly listed firms over an extended period. We analyze the effects on audit quality as well as economic tradeoffs related to partner tenure and rotation with respect to audit hours and fees. On

提供机构：

美国国家经济研究局

创建时间：

2017-11-01