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Auditor fee dependence, auditor tenure and auditor independence: evidence from Finland
Åbo Akademi University.
Åbo Akademi University.
2013 (English)In: International Journal of Accounting, Auditing, and Performance Evaluation, ISSN 1740-8016, Vol. 9, no 3, 224-246 p.Article in journal (Refereed) Published
Abstract [en]

A Green Paper on Audit Policy published by the European Commission is questioning, among other issues, whether the maximum fee collected from one client should be regulated and whether continuous assignment should be limited. In this paper, we examine the association between fee dependence and auditor tenure on auditor independence in Finland. We utilise audit, non-audit, and total fees as proxies of auditor fee dependence and discretionary accruals as a proxy of auditor independence. We find that: 1) fee dependence is not associated with discretionary accruals; 2) short auditor tenure (i.e., one year, equal or less than two years, and equal to or less than three years) is positively associated with discretionary accruals, however, only the former is statistically significant; 3) long auditor tenure is negatively associated with discretionary accruals, though this result is not statistically significant. Taken together, these results do not support policies to regulate auditor fee and limit auditor tenure in Finland.

Place, publisher, year, edition, pages
InderScience Publishers, 2013. Vol. 9, no 3, 224-246 p.
Keyword [en]
Fee dependence, Auditor independence, Auditing, Auditor tenure limits, Discretionary accruals, Finland, Audit policy, Short tenure, Long tenure, Auditor fees, Auditor fee regulation
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
URN: urn:nbn:se:lnu:diva-38952DOI: 10.1504/IJAAPE.2013.055895OAI: oai:DiVA.org:lnu-38952DiVA: diva2:778833
Available from: 2015-01-12 Created: 2015-01-12 Last updated: 2015-01-19Bibliographically approved

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Nasution, Damai
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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf