volume 31, issue 6/7, P538-565 2016
DOI: 10.1108/maj-10-2014-1103
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Laura K. Rickett, Anastasia Maggina, Pervaiz Alam

Abstract: Purpose This study aims to examine the relationship between auditor tenure and conservatism for firms in Greece. Greece not only has a high incidence of earnings management but is also required under the new European Commission (EC) regulation to comply with mandatory auditor rotation. Therefore, Greece is an ideal setting in which to study the association between auditor tenure and accounting conservatism. Design/methodology/approach Similar to Jenkins and Velury (2008), this paper uses Basu’s (1997) asymm…

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