2011 Fiscal Year Final Research Report
Empirical Research on Auditor Independence
| Project/Area Number |
22830037
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| Research Category |
Grant-in-Aid for Research Activity Start-up
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Shiga University |
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Principal Investigator |
KASAI Naoki 滋賀大学, 経済学部, 准教授 (80584143)
|
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| Project Period (FY) |
2010 – 2011
|
| Keywords | 財務諸表監査 / 監査人の独立性 / 監査報酬 / 監査人の継続監査年数 / 監査の質 / 会計発生高の質 / 監査市場 |
|---|
| Research Abstract |
This study shows that increased audit-partner tenure led to higher audit quality and that the association between audit fees and audit quality is contingent upon audit partner tenure length. Additionally, this study provides empirical evidence on how the association between audit quality and audit fees is moderated by ownership structure.
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