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 2012-11-27
dc.identifier.uri http://hdl.handle.net/10292/4779
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.language.iso en en_NZ
dc.publisher Auckland University of Technology
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.grantor Auckland University of Technology
thesis.degree.level Masters Dissertations
thesis.degree.name Master of Business en_NZ
dc.rights.accessrights OpenAccess
dc.date.updated 2012-11-26T07:55:08Z

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