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27. Due to the short time series, we are unable to determine in all cases if a partner serving both as lead and review partner completes her five years. Out of the 64 partners who switch roles and for whom we can observe the entire tenure cycle (i.e., partners beginning in 2009 or 2010), only 29, or 45 percent, complete the five-year cycle. We exclude partners beginning in 2008 from this count because we are often unable to determine how long they have served a client prior to that year. 7
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33. Gold, A., Lindscheid, F., Pott, C., Watrin, C., 2012. The Effect of Engagement and Review Partner Tenure and Rotation on Audit Quality: Evidence from Germany. Working Paper. VU University Amsterdam.
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39. In Panel B, we tabulate the full specification for the Audit Fees regression (model 2 in Table 4, Panel A) and for the various audit effort outcome variables (models 1 to 3 in Table 5, Panel A). Many of the client-specific control variables are significant and exhibit the expected signs (see e.g., Ball, Jayaraman, Shivakumar, 2012). Larger firms that bear more risk (as shown by higher leverage ratios, the incurrence of a loss, or more volatile cash flows), with higher ex 1
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57. then the lead partner in 2012 (year of the second inspection) should be in year three. In case of discrepancies, we assume that a non-mandatory rotation has occurred at this client in the interim.
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58. Total Partner Hours (hours) Total hours that all partners performed for client i in year t (i.e., engagement partner, review partner, IT partner, tax partner, specialist partner, etc.). This variable is only available for 2008 to 2011. Data source: proprietary data submitted to the PCAOB.
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42. Discretionary disclosures using a certifier. (2015). Sridhar, Sri S. ; Marinovic, Ivan.
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43. Analysts Cash Flow Forecasts, Audit Effort, and Audit Opinions on Internal Control. (2015). Xinyu, Yang ; Mao, Mike Qinghao.
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44. Chief Financial Officers’ Short- and Long-term Incentive-based Compensation and Earnings Management. (2015). Hossain, Sarowar ; Monroe, Gary S.
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45. Issues raised by studying DeFond and Zhang: What should audit researchers do?. (2014). Martin, Xiumin ; Frankel, Richard ; Lee, Joshua ; Donovan, John ; Seo, Hojun.
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46. A review of archival auditing research. (2014). Defond, Mark ; Zhang, Jieying.
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47. Knowledge, compensation, and firm value: An empirical analysis of firm communication. (2014). li, feng ; Nagar, Venky ; Minnis, Michael ; Rajan, Madhav .
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48. Value relevance of human capital based disclosures: Moderating effects of labor productivity, investor sentiment, analyst coverage and audit quality. (2014). Wickramanayake, Jayasinghe ; Sinnakkannu, Jothee ; Stewart, Errol ; Samudhram, Ananda.
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49. The Value Relevance of Mandatory Non-GAAP Earnings. (2014). Cahan, Steven F. ; Venter, Elmar R. ; Emanuel, David.
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50. What Exactly Financial Auditors Report Give the Divergence Between Ethics, Social Responsibility and Financial Performance. Is the Audit Profession Still Sustainable?. (2013). Dobre, Florin ; Popa, Adriana Florina ; Niculi, Ada Lorena .
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