Audit tenure, and informativeness of earnings: New Zealand evidence
| aut.embargo | No | en_NZ |
| aut.thirdpc.contains | No | en_NZ |
| aut.thirdpc.permission | No | en_NZ |
| aut.thirdpc.removed | No | en_NZ |
| dc.contributor.advisor | Habib, Ahsan | |
| dc.contributor.author | Liu, Wei | |
| dc.date.accessioned | 2012-11-27T03:01:31Z | |
| dc.date.available | 2012-11-27T03:01:31Z | |
| dc.date.copyright | 2012 | |
| dc.date.created | 2012 | |
| dc.date.issued | 2012 | |
| dc.date.updated | 2012-11-26T07:55:08Z | |
| dc.description.abstract | The purpose of this research is to examine the relationship between audit tenure and earnings informativeness in New Zealand. Earnings informativeness is measured by market response to level and changes in earnings and market pricing of earnings components. A total sample of 357 firm-year observations from 2002 to 2009 is used for empirical testing. The results reveal that market response to earnings is more positive for firm-year observations audited by long-tenured auditors. The market also appears to positively value the discretionary components of earnings for firm-year observations audited by long-tenured auditors. | en_NZ |
| dc.identifier.uri | https://hdl.handle.net/10292/4779 | |
| dc.language.iso | en | en_NZ |
| dc.publisher | Auckland University of Technology | |
| dc.rights.accessrights | OpenAccess | |
| dc.subject | Audit tenure | en_NZ |
| dc.subject | Earnings quality | en_NZ |
| dc.title | Audit tenure, and informativeness of earnings: New Zealand evidence | en_NZ |
| dc.type | Thesis | |
| thesis.degree.discipline | ||
| thesis.degree.grantor | Auckland University of Technology | |
| thesis.degree.level | Masters Dissertations | |
| thesis.degree.name | Master of Business | en_NZ |