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• W1815404003 abstract "This study examines the effect of audit partner rotation on earnings quality in a Dutch,mandatory setting. I also investigate whether this association is moderated by audit firm tenureand shed some light on the individual effect of audit firm tenure on (perceived) earnings quality.Earnings quality is assessed in two ways: actual and perceived. Actual earnings quality refers tothe accounting correctness of the reported earnings in the financial statements (=financial reportingquality) and perceived quality refers to the way investors on the stock market assess the quality ofearnings. The quality of reported earnings is proxied by Abnormal Working Capital Accruals,determined by using the model of DeFond and Park (2001). The perceived quality of earnings ismeasured by determining the Earnings Response Coefficient, or value relevance of earnings asperceived by investors on the stock market. Using a sample of Dutch publicly listed companies inthe period 2006-2011, for which audit partner rotation was a legal requirement, I find that auditpartner rotation does not have a significant effect on both the quality of reported earnings and theperceived quality of earnings. Furthermore, I find that audit firm tenure does not moderate thisassociation. Lastly, my empirical results suggest that the individual effect of audit firm tenure doesnot influence earnings quality, both the quality of reported earnings and perceived earnings quality.This study extends prior literature on the effect of audit partner rotation and tenure, by investigatingpartner rotation in a mandatory, Continental European setting. Prior studies only investigated auditpartner rotation in Taiwan and Australia, which have different institutional settings than theNetherlands. Second, I extend the literature regarding the effect of audit firm tenure on (perceived)earnings quality. Furthermore, I contribute to the literature by examining the interaction betweenpartner rotation and audit firm tenure." @default.
• W1815404003 created "2016-06-24" @default.
• W1815404003 creator A5027066388 @default.
• W1815404003 date "2013-07-11" @default.
• W1815404003 modified "2023-09-27" @default.
• W1815404003 title "The effect of mandatory audit partner rotation on (perceived) earnings quality of Dutch publicly listed companies" @default.
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• W1815404003 hasPublicationYear "2013" @default.
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