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• W2341188897 abstract "Using a matched sample of 1,806 fi rm-year observations from Germany and the United States over the sample period of 2005 to 2010, this paper examines audit practice differences between both countries. Our empirical results show qualitative similar results with regard to audit tenure effects on audit quality in Germany and the United States. The results imply that the increased process of accounting and audit harmonization worldwide have led to quite some similarities in auditing practices, respectively audit regulations. However, our empirical results also imply that beside specifi c audit regulation requirements, the auditing practices in Germany and the United States still differ signifi cantly. In particular, we are able to detect generally higher levels of earnings management for German companies than their matched counterparts from the United States. Our results are robust to a variety of sensitivity tests." @default.
• W2341188897 created "2016-06-24" @default.
• W2341188897 creator A5011141806 @default.
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• W2341188897 date "2011-01-01" @default.
• W2341188897 modified "2023-09-25" @default.
• W2341188897 title "The Relation of Auditor Tenure to Audit Quality Under IFRS and US-GAAP: A German - U.S. Comparison" @default.
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• W2341188897 doi "https://doi.org/10.2139/ssrn.1967454" @default.
• W2341188897 hasPublicationYear "2011" @default.
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