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dc.contributor.advisorHabib, Ahsan
dc.contributor.authorLiu, Wei
dc.date.accessioned2012-11-27T03:01:31Z
dc.date.available2012-11-27T03:01:31Z
dc.date.copyright2012
dc.date.created2012
dc.date.issued2012-11-27
dc.identifier.urihttp://hdl.handle.net/10292/4779
dc.description.abstractThe 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.isoenen_NZ
dc.publisherAuckland University of Technology
dc.subjectAudit tenureen_NZ
dc.subjectEarnings qualityen_NZ
dc.titleAudit tenure, and informativeness of earnings: New Zealand evidenceen_NZ
dc.typeThesis
thesis.degree.grantorAuckland University of Technology
thesis.degree.levelMasters Dissertations
thesis.degree.nameMaster of Businessen_NZ
thesis.degree.discipline
dc.rights.accessrightsOpenAccess
dc.date.updated2012-11-26T07:55:08Z


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