Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Articles Article Faculty Publications -Articles Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Audit Tenure, Audit Fee, and Audit Quality: Evidence from India Subject The topic of the resource audit fees; discretionary accruals; IFRS; mandatory auditor rotation; modified Jones model Description An account of the resource This paper examined the relationship between the tenure of the auditor and the audit quality of Indian companies, particularly in the wake of two significant regulations in the financial reporting, the implementation of Ind AS (the IFRS compliant accounting standards) and mandatory auditor rotation. Using Discretionary Accruals as a proxy for audit quality, the study took the data of all the companies listed on the NSE for 11 financial years, from 2009 2019 (totaling 8,171 firm-year observations). It deployed panel data regression with a random-effects model. The results showed that audit quality improved up to specific auditors tenure, particularly with the IFRS compliance and Big 4 auditors. The higher audit fee is positively significantly associated with lower earnings quality. The study suggested that mandatory auditor rotation might provide the full benefit only along with other regulations on IFRS, auditor reputation, and audit fee. The study provided an impetus to the regulators, audit fraternity, and companies to improve the relevance of financial statements. This is one of the first longitudinal studies examining the interaction effects of different audit regulations. Robustness checks with other proxies of audit quality provided the same results. 2022, Associated Management Consultants Pvt. Ltd.. All rights reserved. Creator An entity primarily responsible for making the resource Ramesh L.; Kamath R. Source A related resource from which the described resource is derived Indian Journal of Finance, Vol-16, No. 5, pp. 8-23. Publisher An entity responsible for making the resource available Associated Management Consultants Pvt. Ltd. Date A point or period of time associated with an event in the lifecycle of the resource 2022-01-01 Identifier An unambiguous reference to the resource within a given context <a href="https://doi.org/10.17010/ijf/2022/v16i5/169515" target="_blank" rel="noreferrer noopener">https://doi.org/10.17010/ijf/2022/v16i5/169515</a> <br /><br /><a href="https://www.scopus.com/inward/record.uri?eid=2-s2.0-85136281331&amp;doi=10.17010%2Fijf%2F2022%2Fv16i5%2F169515&amp;partnerID=40&amp;md5=f091ed2de7f9db1f99ead11515a4739d" target="_blank" rel="noreferrer noopener">https://www.scopus.com/inward/record.uri?eid=2-s2.0-85136281331&amp;doi=10.17010%2fijf%2f2022%2fv16i5%2f169515&amp;partnerID=40&amp;md5=f091ed2de7f9db1f99ead11515a4739d</a> Rights Information about rights held in and over the resource Restricted Access Relation A related resource ISSN: 9738711 Format The file format, physical medium, or dimensions of the resource Online Language A language of the resource English Type The nature or genre of the resource Article Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Ramesh L., School of Business and Management, CHRIST (Deemed to be University), Hosur Road, Bangalore, 560 024, India; Kamath R., School of Business and Management, CHRIST (Deemed to be University), Kanminike, Bangalore, 560 074, India