On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data
收藏NBER2017-11-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w24018
下载链接
链接失效反馈官方服务：
资源简介：
This paper provides the first partner tenure and rotation analysis for a large cross-section of U.S. publicly listed firms over an extended period. We analyze the effects on audit quality as well as economic tradeoffs related to partner tenure and rotation with respect to audit hours and fees. On
提供机构：
美国国家经济研究局
创建时间：
2017-11-01
