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감사인 계속감사기간과 고객기업의 이익 지속성
Author
최승욱
Journal Title
국제회계연구
Publication Year
2017
Topics
Summary
This study investigates the association between auditor tenure and client earnings persistence, finding a positive relationship between increased auditor tenure and earnings persistence. This supports the auditor expertise perspective, with the persistence primarily driven by accruals. Additional analyses show that auditor size and industry expertise have limited impact, and results remain consistent even with mandatory auditor rotation or considering nonlinear tenure effects.
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