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

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Authors

Fargher, Neil
Lee, Ho-Young
Mande, Vivek

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MCB University Press

Abstract

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

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Managerial Auditing Journal

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Restricted until

2037-12-31