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The relation of auditor tenure to audit quality: empirical evidence from the German audit market

  • This study iestigates whether and how the length of an auditor-client relationship affects audit quality. Using a sample of 1,071 firm observations of large listed companies for the sample period of 2005 to 2011, the study is one of the first to empirically analyze this auditing issue for the German audit market. The empirical results demonstrate that neither short term nor long term audit firm tenure seems to be a significant factor with regard to audit quality in Germany. In the wake of the ongoing discussion in the European Union regarding the optimal audit tenure length for the quality of the conducted statutory audits, our findings do not support the idea of a mandatory audit firm rotation rule.

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Document Type:Article
Author:Patrick Krauß, Henning ZülchORCiD
Chairs and Professorships:Chair of Accounting and Auditing
Year of Completion:2013
In: Journal of Governance and Regulation, 2 (2013), 1, 27-43