Joint auditor pair, joint auditor tenure and corporate behavior: evidence / Ali R. Almutairi

This paper investigates the effect of joint auditor pair and joint auditor tenure on corporate behavior. Using a sample of 208 year-observations of public companies traded on the Kuwait stock exchange (KSE) over the period of 2008 to 2009, evidence indicates a positive association between the choic...

وصف كامل

محفوظ في:
التفاصيل البيبلوغرافية
المؤلف الرئيسي: Almutairi, Ali R.
التنسيق: مقال
اللغة:English
منشور في: Universiti Teknologi MARA Cawangan Selangor 2016
الموضوعات:
الوصول للمادة أونلاين:http://ir.uitm.edu.my/id/eprint/30659/1/AJ_ALI%20R.%20MUTAIRI%20MAR%20B%2016.pdf
http://ir.uitm.edu.my/id/eprint/30659/
http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/564
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id my.uitm.ir.30659
record_format eprints
spelling my.uitm.ir.306592020-06-03T02:48:19Z http://ir.uitm.edu.my/id/eprint/30659/ Joint auditor pair, joint auditor tenure and corporate behavior: evidence / Ali R. Almutairi Almutairi, Ali R. Accounting. Bookkeeping Auditing. Auditors This paper investigates the effect of joint auditor pair and joint auditor tenure on corporate behavior. Using a sample of 208 year-observations of public companies traded on the Kuwait stock exchange (KSE) over the period of 2008 to 2009, evidence indicates a positive association between the choice of Big 4-Big 4 (BB) auditor pair and the level of corporate behavior. This result is consistent across the three aspects of corporate behavior (i.e. trading history, communication and disclosure). However, the choice of other auditor pairs has no impact on the company’s behavior. In addition, corporate behavior is positively related to joint auditor tenure when joint auditor tenure is measured in a continuous form. Using binary indicators for joint auditor tenure, the results, in general, indicate that corporate behavior in terms of trading history and communication improves after the fifth year of auditor engagement. Universiti Teknologi MARA Cawangan Selangor 2016-06 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/30659/1/AJ_ALI%20R.%20MUTAIRI%20MAR%20B%2016.pdf Almutairi, Ali R. (2016) Joint auditor pair, joint auditor tenure and corporate behavior: evidence / Ali R. Almutairi. Management & Accounting Review, 15 (1). pp. 1-36. ISSN 1675-4077 http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/564
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Accounting. Bookkeeping
Auditing. Auditors
spellingShingle Accounting. Bookkeeping
Auditing. Auditors
Almutairi, Ali R.
Joint auditor pair, joint auditor tenure and corporate behavior: evidence / Ali R. Almutairi
description This paper investigates the effect of joint auditor pair and joint auditor tenure on corporate behavior. Using a sample of 208 year-observations of public companies traded on the Kuwait stock exchange (KSE) over the period of 2008 to 2009, evidence indicates a positive association between the choice of Big 4-Big 4 (BB) auditor pair and the level of corporate behavior. This result is consistent across the three aspects of corporate behavior (i.e. trading history, communication and disclosure). However, the choice of other auditor pairs has no impact on the company’s behavior. In addition, corporate behavior is positively related to joint auditor tenure when joint auditor tenure is measured in a continuous form. Using binary indicators for joint auditor tenure, the results, in general, indicate that corporate behavior in terms of trading history and communication improves after the fifth year of auditor engagement.
format Article
author Almutairi, Ali R.
author_facet Almutairi, Ali R.
author_sort Almutairi, Ali R.
title Joint auditor pair, joint auditor tenure and corporate behavior: evidence / Ali R. Almutairi
title_short Joint auditor pair, joint auditor tenure and corporate behavior: evidence / Ali R. Almutairi
title_full Joint auditor pair, joint auditor tenure and corporate behavior: evidence / Ali R. Almutairi
title_fullStr Joint auditor pair, joint auditor tenure and corporate behavior: evidence / Ali R. Almutairi
title_full_unstemmed Joint auditor pair, joint auditor tenure and corporate behavior: evidence / Ali R. Almutairi
title_sort joint auditor pair, joint auditor tenure and corporate behavior: evidence / ali r. almutairi
publisher Universiti Teknologi MARA Cawangan Selangor
publishDate 2016
url http://ir.uitm.edu.my/id/eprint/30659/1/AJ_ALI%20R.%20MUTAIRI%20MAR%20B%2016.pdf
http://ir.uitm.edu.my/id/eprint/30659/
http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/564
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score 13.154949