Audit Partner Tenure and Audit Quality¶
Carey, P., & Simnett, R. (2006). Audit Partner Tenure and Audit Quality.
Cited by¶
1 citation across 1 artifact.
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Primes¶
- External Analytic Challenge
- So does one substantive prediction, though the evidence for it is contested: a challenger used repeatedly on the same work can accumulate the author's exposure and drift inward, so an aging structure may lose its defining property silently, with no visible change in what it produces.
This sourceFinds long audit partner tenure associated with a lower propensity to issue going-concern opinions to distressed clients, evidence that a challenger used repeatedly on the same work drifts toward the author's position without any visible change in output.
- So does one substantive prediction, though the evidence for it is contested: a challenger used repeatedly on the same work can accumulate the author's exposure and drift inward, so an aging structure may lose its defining property silently, with no visible change in what it produces.
Verification¶
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Registry ID ref:856202ad26a2 · see in the full table