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Abhijeet Singh Harjinder Singh Nigar Sultana John Evans 《Journal of Contemporary Accounting and Economics》2019,15(2):186-205
We examine the individual and joint effects of auditors’ non-audit services (NAS)/abnormal NAS fees and length of audit partner tenure on audit quality. Our results raise questions about the ‘one size fits all’ approach imposed by the current audit partner rotation requirement in Australia as a result of (1) a learning differentiation that we observe between Big 4 and non-Big 4 auditors and (2) higher discretionary accruals associated with non-Big 4 auditors. We find abnormal NAS fees to have a positive association with both absolute and positive (income-increasing) values of discretionary accruals for firms with short audit partner tenure. NAS/abnormal NAS fees are also negatively associated with the issuance of going concern opinions to financially distressed firms when partner tenure is short. In terms of policy implications, regulators are able to gauge the efficacy of the CLERP 9 reforms which currently impose a five year mandatory audit partner rotation requirement. 相似文献
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Abhijeet Digalwar Rakesh D. Raut Vinay S. Yadav Balkrishna Narkhede Bhaskar B. Gardas Ashwini Gotmare 《Business Strategy and the Environment》2020,29(3):1575-1596
The purpose of this paper is to evaluate the critical criteria that are influencing the successful implementation of sustainable supply chain practices (SSCP) in the lean‐agile manufacturing firm. From the systematic literature review and field professionals' opinion, various criteria that are influencing sustainable supply chain were identified. Data were collected from 16 experts and analysed by an integrated approach of “interpretive structural modeling (ISM) and analytic network process (ANP).” ISM methodology was utilized to get a hierarchical relationship between all criteria. Further, the input to the ANP matrices was taken from the output of ISM, and three organizations that differ in their principle of operation were ranked to find out the extent of implementation of SSCP in the Indian context. The obtained results indicate that “Information technology‐enabled system support (ITS), SC member's awareness and literacy (SAL), Societal issues (SIS), and Scarcity of natural resources (SNR)” were most significant constructs for successful implementation of SSCP for the case organizations. 相似文献
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