Construct · 1 fields · 1 citations

auditor tenure: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
auditortenure1 CONSTRUCTAuditor tenureMYERS · AUDITING

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Auditing

the length of the auditor-client relationship, examined for whether longer engagements weaken or improve earnings quality.

In auditing, auditor tenure refers to the length of the auditor-client relationship, examined for whether longer engagements weaken or improve earnings quality. This meaning comes from Myers (2003) in The Accounting Review.[1]

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Nearby constructs

earnings quality1 fields · 1 citationsanchor · a standalone constructquality6 fields · 13 citationsjingle · one name, six constructstenure2 fields · 2 citationsjingle · one word, two constructs

References

  1. Myers, J. N., Myers, L. A., & Omer, T. C. (2003). Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? The Accounting Review, 78(3), 779-799. https://doi.org/10.2308/accr.2003.78.3.779

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