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...
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| Format: | Article |
| Language: | English |
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Universiti Teknologi MARA Cawangan Selangor
2016
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| Online Access: | https://ir.uitm.edu.my/id/eprint/30659/1/AJ_ALI%20R.%20MUTAIRI%20MAR%20B%2016.pdf |
| _version_ | 1825737229608157184 |
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| author | Almutairi, Ali R. |
| author_facet | Almutairi, Ali R. |
| author_sort | Almutairi, Ali R. |
| collection | UITM |
| 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. |
| first_indexed | 2024-03-06T02:14:52Z |
| format | Article |
| id | oai:ir.uitm.edu.my:30659 |
| institution | Universiti Teknologi MARA |
| language | English |
| last_indexed | 2024-03-06T02:14:52Z |
| publishDate | 2016 |
| publisher | Universiti Teknologi MARA Cawangan Selangor |
| record_format | dspace |
| spelling | oai:ir.uitm.edu.my:306592020-06-03T02:48:19Z https://ir.uitm.edu.my/id/eprint/30659/ Joint auditor pair, joint auditor tenure and corporate behavior: evidence / Ali R. Almutairi mar 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 https://ir.uitm.edu.my/id/eprint/30659/1/AJ_ALI%20R.%20MUTAIRI%20MAR%20B%2016.pdf Joint auditor pair, joint auditor tenure and corporate behavior: evidence / Ali R. Almutairi. (2016) Management & Accounting Review <https://ir.uitm.edu.my/view/publication/Management_=26_Accounting_Review/>, 15 (1). pp. 1-36. ISSN 1675-4077 http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/564 |
| spellingShingle | Accounting. Bookkeeping Auditing. Auditors Almutairi, Ali R. Joint auditor pair, joint auditor tenure and corporate behavior: evidence / Ali R. Almutairi |
| title | 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_short | 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 |
| topic | Accounting. Bookkeeping Auditing. Auditors |
| url | https://ir.uitm.edu.my/id/eprint/30659/1/AJ_ALI%20R.%20MUTAIRI%20MAR%20B%2016.pdf |
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