Please use this identifier to cite or link to this item: http://hdl.handle.net/10397/8280
Title: Earnings quality : some evidence on the role of auditor tenure and auditors' industry expertise
Authors: Gul, FA
Fung, SYK 
Jaggi, B
Keywords: Auditor industry specialization
Auditor tenure
Earnings quality
Low balling
Issue Date: 2009
Publisher: Elsevier Science Bv
Source: Journal of accounting and economics, 2009, v. 47, no. 3, p. 265-287 How to cite?
Journal: Journal of Accounting and Economics 
Abstract: Prior studies suggest that auditors with short tenure are associated with lower earnings quality because of the lack of client-specific knowledge and/or low balling. In this study, we examine whether industry specialization of auditors and low balling affect the association between auditor tenure and earnings quality. We find that the association between shorter auditor tenure and lower earnings quality is weaker for firms audited by industry specialists compared to non-specialists. In addition, we do not find results consistent with the low balling explanation.
URI: http://hdl.handle.net/10397/8280
DOI: 10.1016/j.jacceco.2009.03.001
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