Duane M. Brandon
Auburn University
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Featured researches published by Duane M. Brandon.
Advances in Accounting | 2006
Aaron D. Crabtree; Duane M. Brandon; John J. Maher
Abstract The desirability of mandated auditor rotation represents an ongoing debate in the accounting profession. Proponents assert that audit quality (through auditor independence) is threatened by extended auditor–client relationships. Opponents assert that mandatory auditor rotation will actually decrease audit quality, primarily due to the time required for auditors to learn the nuances of a clients business processes. Our research contributes to this important debate by providing empirical evidence regarding the capital markets effects of audit tenure. Specifically, we examine newly issued bonds over the period 1990–2002 and find auditor tenure to be positively related to ratings received. This finding remains consistent across all sample issues regardless of investment grade, firm performance, or time period. We find no evidence that extended auditor–client relationships result in a decrease in the perceptions of audit quality.
Behavioral Research in Accounting | 2014
Duane M. Brandon; James H. Long; Tina M. Loraas; Jennifer Mueller-Phillips; Brian Vansant
Auditing-a Journal of Practice & Theory | 2004
Duane M. Brandon; Aaron D. Crabtree; John J. Maher
Auditing-a Journal of Practice & Theory | 2013
Charles W. Bame-Aldred; Duane M. Brandon; William F. Messier; Larry E. Rittenberg; Chad M. Stefaniak
Behavioral Research in Accounting | 2006
Duane M. Brandon; Jennifer M. Mueller
Auditing-a Journal of Practice & Theory | 2010
Duane M. Brandon
Contemporary Accounting Research | 2007
Kimberly K. Moreno; Sudip Bhattacharjee; Duane M. Brandon
Advances in Accounting | 2010
William A. Kerler; Duane M. Brandon
Journal of Accounting Education | 2007
Duane M. Brandon; William A. Kerler; Larry N. Killough; Jennifer M. Mueller
Advances in Accounting | 2008
Duane M. Brandon; Jennifer M. Mueller