FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3135730360> ?p ?o ?g. }

• W3135730360 endingPage "106825" @default.
• W3135730360 startingPage "106825" @default.
• W3135730360 abstract "This study examines whether the extent of professional relationships between an audit firm and their client’s CFO influences audit quality. If regulators’ concerns that the relationship that develops over time between an audit firm and their client’s CFO impairs auditor judgment are justified, then we should observe a negative relationship between the length of audit firm’s tenure with their client’s CFO and audit quality. The results suggest that mutual audit firm-CFO tenure is associated with lower audit quality measured by the magnitude of discretionary accruals, the reduced incidence of issuance of going-concern audit opinions for distressed companies, and an increased likelihood of the receipt of an Accounting and Auditing Enforcement Release (AAER) from the US. Securities and Exchange Commission (SEC). These affects are concentrated in a subsample of firms with higher levels of corporate governance concerns. These findings have implications for policies related to audit firm rotation. Specifically, the results suggest that regulators need to consider other relationships underlying audit firm tenure, such as the relationships that form between audit firm and client personnel, when evaluating audit firm rotation policies." @default.
• W3135730360 created "2021-03-15" @default.
• W3135730360 creator A5083890403 @default.
• W3135730360 creator A5089150558 @default.
• W3135730360 date "2021-07-01" @default.
• W3135730360 modified "2023-09-24" @default.
• W3135730360 title "An examination of the influence of mutual CFO/audit firm tenure on audit quality" @default.
• W3135730360 cites W1548872077 @default.
• W3135730360 cites W1990222331 @default.
• W3135730360 cites W1994884203 @default.
• W3135730360 cites W2006002836 @default.
• W3135730360 cites W2008301397 @default.
• W3135730360 cites W2021504331 @default.
• W3135730360 cites W2031990090 @default.
• W3135730360 cites W2034177311 @default.
• W3135730360 cites W2036112641 @default.
• W3135730360 cites W2039727433 @default.
• W3135730360 cites W2050129728 @default.
• W3135730360 cites W2059214589 @default.
• W3135730360 cites W2060315039 @default.
• W3135730360 cites W2060715914 @default.
• W3135730360 cites W2068851638 @default.
• W3135730360 cites W2069712330 @default.
• W3135730360 cites W2072255121 @default.
• W3135730360 cites W2094369893 @default.
• W3135730360 cites W2096960067 @default.
• W3135730360 cites W2099032680 @default.
• W3135730360 cites W2105862826 @default.
• W3135730360 cites W2115412054 @default.
• W3135730360 cites W2123465188 @default.
• W3135730360 cites W2133500023 @default.
• W3135730360 cites W2147553882 @default.
• W3135730360 cites W2148069037 @default.
• W3135730360 cites W2152596199 @default.
• W3135730360 cites W2161385625 @default.
• W3135730360 cites W2167646351 @default.
• W3135730360 cites W2180059691 @default.
• W3135730360 cites W2269860695 @default.
• W3135730360 cites W2315678552 @default.
• W3135730360 cites W2322872268 @default.
• W3135730360 cites W2330604198 @default.
• W3135730360 cites W2339625218 @default.
• W3135730360 cites W2509095586 @default.
• W3135730360 cites W2616546696 @default.
• W3135730360 cites W2761543624 @default.
• W3135730360 cites W2794710715 @default.
• W3135730360 cites W2799378499 @default.
• W3135730360 cites W3121230746 @default.
• W3135730360 cites W3121773444 @default.
• W3135730360 cites W3121963984 @default.
• W3135730360 cites W3122045326 @default.
• W3135730360 cites W3122057730 @default.
• W3135730360 cites W3122107863 @default.
• W3135730360 cites W3122367485 @default.
• W3135730360 cites W3122651236 @default.
• W3135730360 cites W3123231476 @default.
• W3135730360 cites W3123370968 @default.
• W3135730360 cites W3123496763 @default.
• W3135730360 cites W3123718670 @default.
• W3135730360 cites W3123850241 @default.
• W3135730360 cites W3124170598 @default.
• W3135730360 cites W3124831224 @default.
• W3135730360 cites W3125488543 @default.
• W3135730360 cites W3125609594 @default.
• W3135730360 cites W3125911266 @default.
• W3135730360 cites W4230661433 @default.
• W3135730360 doi "https://doi.org/10.1016/j.jaccpubpol.2021.106825" @default.
• W3135730360 hasPublicationYear "2021" @default.
• W3135730360 type Work @default.
• W3135730360 sameAs 3135730360 @default.
• W3135730360 citedByCount "3" @default.
• W3135730360 countsByYear W31357303602021 @default.
• W3135730360 countsByYear W31357303602023 @default.
• W3135730360 crossrefType "journal-article" @default.
• W3135730360 hasAuthorship W3135730360A5083890403 @default.
• W3135730360 hasAuthorship W3135730360A5089150558 @default.
• W3135730360 hasConcept C10138342 @default.
• W3135730360 hasConcept C121955636 @default.
• W3135730360 hasConcept C137725906 @default.
• W3135730360 hasConcept C13896816 @default.
• W3135730360 hasConcept C140181557 @default.
• W3135730360 hasConcept C144133560 @default.
• W3135730360 hasConcept C150130657 @default.
• W3135730360 hasConcept C156223087 @default.
• W3135730360 hasConcept C170856484 @default.
• W3135730360 hasConcept C17744445 @default.
• W3135730360 hasConcept C191602146 @default.
• W3135730360 hasConcept C199521495 @default.
• W3135730360 hasConcept C199539241 @default.
• W3135730360 hasConcept C2776034101 @default.
• W3135730360 hasConcept C2779777834 @default.
• W3135730360 hasConcept C2781426361 @default.
• W3135730360 hasConcept C39389867 @default.
• W3135730360 hasConcept C41282006 @default.
• W3135730360 hasConcept C4577558 @default.
• W3135730360 hasConceptScore W3135730360C10138342 @default.
• W3135730360 hasConceptScore W3135730360C121955636 @default.
• W3135730360 hasConceptScore W3135730360C137725906 @default.

• next