The Role Of Audit Committee Independence, Auditor Tenure, And Their Interaction On Managers’ Accounting Discretion
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This study examines the role of audit committee independence and auditor tenure on client managers’ accounting discretion. It also examines the impact of the interaction between independent audit committees and long lasting auditors on managers’ accounting discretion. The results show that independent audit committees lower managers’ accounting discretion and auditor tenure is negatively associated with managers’ accounting discretion. In addition, this study provides evidence that the interaction between independent audit committees and external auditors having long-term relationships has an incremental effect on the managers’ reporting flexibility.
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2022 ◽
Vol ahead-of-print
(ahead-of-print)
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2004 ◽
Vol 23
(2)
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pp. 131-146
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2019 ◽
Vol 8
(1)
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pp. 38-46
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2019 ◽
Vol 21
(2)
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pp. 249-264
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2021 ◽
Vol 22
(2)
◽
pp. 1-9
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2018 ◽
Vol 13
(5)
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pp. 156
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