The Effects of Auditor Tenure and Predictability of the Information Environment on Auditor Estimates

John P. Bentley et al.

Behavioral Research in Accounting2025https://doi.org/10.2308/bria-2024-005article
AJG 3ABDC A
Weight
0.37

Abstract

Using a laboratory experiment, we examine the joint effects of auditor tenure and information predictability on auditor judgments. We hypothesize and find that tenure strengthens social bonds and that these bonds can result in more accurate auditor estimates when the information environment is relatively less predictable. We contribute to the literature, first, by providing causal evidence that longer auditor tenure strengthens auditor–manager social bonds and, second, by identifying a setting in which audit quality can improve with longer auditor tenure. Our findings suggest that the context (e.g., the client’s information environment) in which the auditor and client operate is important when considering the effects of tenure—and tenure-induced social bonds—on audit quality. Data Availability: Data are available from the authors upon request.

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https://doi.org/https://doi.org/10.2308/bria-2024-005

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@article{john2025,
  title        = {{The Effects of Auditor Tenure and Predictability of the Information Environment on Auditor Estimates}},
  author       = {John P. Bentley et al.},
  journal      = {Behavioral Research in Accounting},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.2308/bria-2024-005},
}

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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