Audit Firm Tenure and Fraudulent Financial Reporting
Article Properties
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LanguageEnglish
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DOI (url)
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Publication Date2004/09/01
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Indian UGC (journal)
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Refrences48
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Citations392
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Joseph V. Carcello a University of Tennessee.
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Albert L. Nagy b John Carroll University.
Abstract
Cite
Carcello, Joseph V., and Albert L. Nagy. “Audit Firm Tenure and Fraudulent Financial Reporting”. Auditing: A Journal of Practice &Amp; Theory, vol. 23, no. 2, 2004, pp. 55-69, https://doi.org/10.2308/aud.2004.23.2.55.
Carcello, J. V., & Nagy, A. L. (2004). Audit Firm Tenure and Fraudulent Financial Reporting. Auditing: A Journal of Practice &Amp; Theory, 23(2), 55-69. https://doi.org/10.2308/aud.2004.23.2.55
Carcello JV, Nagy AL. Audit Firm Tenure and Fraudulent Financial Reporting. Auditing: A Journal of Practice & Theory. 2004;23(2):55-69.
Journal Categories
Social Sciences
Commerce
Business
Social Sciences
Commerce
Business
Accounting
Bookkeeping
Social Sciences
Economic theory
Demography
Economics as a science
Social Sciences
Finance
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Refrences
| Title | Journal | Journal Categories | Citations | Publication Date |
|---|---|---|---|---|
Audit Committee Characteristics and Restatements | Auditing: A Journal of Practice & Theory |
| 889 | 2004 |
Assessing the adequacy of the logistic regression model for matched case‐control studies | Statistics in Medicine |
| 10 | 1985 |
| Data Analytic Methods for Matched Case-Control Studies | Biometrics |
| 33 | 1984 |
Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? | The Accounting Review |
| 910 | 2003 |
Auditor Tenure and Audit Reporting Failures | Auditing: A Journal of Practice & Theory |
| 422 | 2002 |
Citations
| Title | Journal | Journal Categories | Citations | Publication Date |
|---|---|---|---|---|
The impact Dodd Frank's Act on audit firm tenure | Journal of Corporate Accounting & Finance |
| 2024 | |
| Why do audit clients voluntarily disclose the compliance and planning components of auditor provided tax services? | Journal of Accounting and Public Policy |
| 2024 | |
| A systematic literature review of Auditing Practices research landscape and future research propositions using bibliometric analysis | Cogent Business & Management |
| 2024 | |
Auditor changes and management's issuance of earnings forecasts | Contemporary Accounting Research |
| 2024 | |
Foreign labor and audit quality: Evidence from newly hired H‐1B visa holders | Contemporary Accounting Research |
| 2024 |
Citations Analysis
The category
Social Sciences: Finance 208
is the most commonly referenced area in studies that cite this article. The first research to cite this article was titled The Audit Firm Rotation Rule: A Review of the Literature and was published in 2005. The most recent citation comes from a 2024 study titled A systematic literature review of Auditing Practices research landscape and future research propositions using bibliometric analysis. This article reached its peak citation in 2021, with 30 citations. It has been cited in 124 different journals, 10% of which are open access. Among related journals, the SSRN Electronic Journal cited this research the most, with 60 citations. The chart below illustrates the annual citation trends for this article.