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

Fargher, NeilLee, Ho-YoungMande, Vivek2015-12-070268-6902http://hdl.handle.net/1885/19823Purpose - 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 auditKeywords: Auditors; Financial reportingThe effect of audit partner tenure on client managers' accounting discretion200810.1108/026869008108398572015-12-07