54 research outputs found
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Is Varicella Zoster Virus an Etiologic Factor in Kawasaki Disease? A Case Report and Review of the Literature
Audit Firm Tenure and Audit Quality Implied by Discretionary Accruals and Modified Opinions: Evidence from Turkey
Audit Firm Tenure and Audit Quality Implied by Discretionary Accruals and Modified Opinions: Evidence from Turkey
Accounting scandals and bankruptcies across the world have raised concerns about the
financial statement audit quality. Though, prior results documented mixed results, some argue that
auditors become more familiar with the client and therefore independence is impaired when audit
firm tenure gets longer. Consequently, some regulators set a limit on the number of years an audit
firm may audit the same client. This study examines the association between audit firm tenure and
audit quality in Turkey. We used three measures to proxy audit quality such as propensity to issue
modified audit reports and discretionary accruals determined by two models. We found some
evidence that audit quality does not increase with limited audit firm tenure. Given the additional costs
associated with audit switch, it is concluded that there are minimal benefits of mandatory firm
rotation. The results of this study will be useful for the regulators who are in charge to improve the
audit quality
Mandatory Audit Firm Tenure and Audit Quality Implied by Discretionary Accruals and Modified Opinions Evidence from Turkey
Clinical Characteristics and Cost Burden of Children Hospitalized with Pandemic Influenza A (H1N1-2009) in a Tertiary Care Center in İstanbul
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