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Audit firm rotation and audit quality: evidence from academic research

Jenkins, David S.; Vermeer, Thomas E. - In: Accounting Research Journal 26 (2013) 1, pp. 75-84

Purpose – The purpose of this paper is to provide a succinct overview of academic research that has examined audit firm rotation both in the USA and in other countries. Design/methodology/approach – The authors outline the unresolved nature of academic research on audit firm rotation, review...

Persistent link: https://www.econbiz.de/10014676931

Audit firm rotation and audit quality : evidence from academic research

Jenkins, David S.; Vermeer, Thomas E. - In: Accounting research journal 26 (2013) 1, pp. 75-84

Persistent link: https://www.econbiz.de/10010160030

The transitory nature of negative earnings and the implications for earnings prediction and stock valuation

Jenkins, David S. - In: Review of quantitative finance and accounting 21 (2003) 4, pp. 379-404

Persistent link: https://www.econbiz.de/10001857743

Andersen's tolerance toward aggressive financial reporting : are they different?

Vermeer, Thomas E. - In: The journal of applied business research 21 (2005) 3, pp. 27-36

Persistent link: https://www.econbiz.de/10009881371

Andersen's tolerance toward aggressive financial reporting : are they different?

Vermeer, Thomas E. - In: The journal of applied business research 21 (2005) 3, pp. 27-36

Persistent link: https://www.econbiz.de/10003101931

The Impact of the Corporate Life‐Cycle on the Value‐Relevance of Disaggregated Earnings Components

Jenkins, David S.; Kane, Gregory D.; Velury, Uma - In: Review of Accounting and Finance 3 (2004) 4, pp. 5-20

We investigate the relative roles of key components of earnings change in explaining the value relevance of earnings across different life‐cycle stages of the firm. We hypothesize that firms in different life‐cycle stages take different strategic actions: change in sales is emphasized in the...

Persistent link: https://www.econbiz.de/10014989723

Auditor tenure and the pricing of discretionary accruals in the post-SOX era

Jenkins, David S.; Velury, Uma K. - In: Accounting and the public interest 12 (2012) 1, pp. 1-15

Persistent link: https://www.econbiz.de/10010077453

The emergence of second-tier auditors in the post-SOX era : an analysis of accounting conservatism

Jenkins, David S.; Velury, Uma - In: Research in accounting regulation 23 (2011) 2, pp. 172-176

Persistent link: https://www.econbiz.de/10009911663

Auditor tenure and the pricing of discretionary accruals in the post-SOX era

Jenkins, David S.; Velury, Uma K. - In: Accounting and the public interest 12 (2012) 1, pp. 1-15

Persistent link: https://www.econbiz.de/10009679928

Symposium introduction

Vermeer, Thomas E. - In: Journal of Public Budgeting, Accounting & Financial … 20 (2008) 2, pp. 210-211

Persistent link: https://www.econbiz.de/10014895457