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Collaborative Tenure, Audit Committee Chair Changes, And Earnings Management, Nelson Milan Carrasco Abarca
Collaborative Tenure, Audit Committee Chair Changes, And Earnings Management, Nelson Milan Carrasco Abarca
Doctoral Dissertations
In a recent concept release the Public Company Accounting Oversight Board (PCAOB) highlighted concerns regarding auditor independence and auditor objectivity. They expressed concern that auditors may have a bias to accept management’s views, particularly in long auditor tenure relations, and asked for public comments on the idea of mandatory auditor rotation. Prior research has focused primarily on the auditor side of the relation, however, my study considers the collaborative effect of the three parties involved in the financial reporting process (management (Chief Executive Officer (CEO), the auditor, and the audit committee).I find that longer collaborative tenure between the CEO and …