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Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.3/239698
- Attachments between directors and auditors: do they affect engagement tenure?
- Courtney, Nicholas P.; Jubb, Christine A.
- Auditors and directors may develop personal attachments over time based on trust and familiarity, and these personal ties seem important for the maintenance of long-term auditor-client relationships. This study examines the tenure of the audit engagement in the presence of these links, which is expected to be longer than auditor-client relationships not so linked. Results indicate director-auditor links are positively associated with auditor tenure and the retention of auditors beyond the critical four-year period identified by Levinthal and Fichman (1988).
- Publication type
- Book chapter
- Ethics and auditing / Tom Campbell and Keith Houghton (eds.), Chapter 7, pp. 129-158
- Publication year
- Auditors; Client relationships; Engagement tenure
- ANU ePress
- 9781920942250, 1920942254
- Publisher URL
- Copyright © 2005 ANU E Press.
- Peer reviewed