Business, Management and Accounting
4 years ago

Long audit partner tenure linked to lower audit quality in Australia.

SSRN Electronic Journal
Audit Partner Tenure and Audit Quality
Roger Simnett, Peter Carey

Paper Summary

Audit partner tenure can impact audit quality. In Australia, long audit partner tenure is linked to lower quality audits, like less going concern opinions and possibly missing earnings benchmarks. However, abnormal working capital accruals don't seem to be affected by long tenure.

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