We investigate whether the relation between auditor tenure and audit quality is conditional on auditor specialization and fee dependence. Although prior studies have investigated the relation between extended auditor-client tenure and audit quality, none has examined how this relation is jointly...

Using samples from twelve non-U.S. countries, we find that subsequent to Andersen's demise, audit fees charged by the succeeding Big-4 auditors were higher for ex-Andersen clients than for existing clients and non-Andersen switch-ins. We show that this result is inconsistent with either rent...

We investigate whether the relation between auditor tenure and audit quality is conditional on auditor specialization and fee dependence. Although prior studies have investigated the relation between extended auditor-client tenure and audit quality, none has examined how this relation is jointly...