The relationship between auditor tenure and audit quality implied by going concern opinions

Authors :: Knechel, W. Robert
Vanstraelen, Ann
Source :: Auditing: A Journal of Practice & Theory. May, 2007, Vol. 26 Issue 1, p113, 19 p.
Publication Year :: 2007
Abstract: The effect of auditor tenure on auditor quality for Belgian private companies is studied . A uditors do not become less independent or become better at predicting bankruptcy over time . Tenure does not increase or decrease auditor quality.

Subjects :: Auditors -- Research
Going concern (Accounting) -- Research
Banking, finance and accounting industries
Business

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