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The effect of audit partner tenure on client managers' accounting discretion

Fargher, Neil; Lee, Ho-Young; Mande, Vivek

Description

Purpose - This paper aims to examine the effect of audit partner tenure (PARTEN) on client managers' accounting discretion. Design/methodology/approach - The authors contend that, when a new audit partner is from the same audit firm as the outgoing audit

CollectionsANU Research Publications
Date published: 2008
Type: Journal article
URI: http://hdl.handle.net/1885/19823
Source: Managerial Auditing Journal
DOI: 10.1108/02686900810839857

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