The Impact of Auditor Tenure on Audit Quality; Evidence from Pakistan
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Date
2016
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Publisher
UMT, Lahore
Abstract
This study aims to examine the impact of auditor-client-relationship tenure on the quality of audit and whether the mandatory auditor-rotation will result in enhancement of audit quality. Discretionary accruals calculated with the help of Modified Jones Model 1991 are used as the proxy for audit quality.