The Impact of Extended Audit Tenure on Auditors

Addis Ababa University School of Business And Public Administration Department of Accounting And Finance

The Impact of Extended Audit Tenure on Auditors Independence And Audit Quality In Addis Ababa

By

Amsalu Gelaneh

June 2011 Addis Ababa

Addis Ababa University School of Business And Public Administration Department of Accounting And Finance

The Impact of Extended Audit Tenure on Auditors Independence And Audit Quality In Addis Ababa

By: Amsalu Gelaneh

Advisor: Dr. Laxmikantham P.

A Thesis Submitted To The School Of Graduate Studies Of Addis Ababa University In Partial Fulfillment Of The Requirement For The Degree Of Masters In Accounting and Finance

June 2011 Addis Ababa

Addis Ababa University School of Business And Public Administration Department of Accounting And Finance

The Impact of Extended Audit Tenure on Auditors Independence And Audit Quality In Addis Ababa

By: Amsalu Gelaneh
Advised by: Name --------------------------------------Signature----------------------------------Date ---------------------------------------Examined by: Name 1. ----------------------------------------2. ----------------------------------------3. ----------------------------------------Signature --------------------------------------Date ---------------------------------------June 2011 Addis Ababa

Statement of Certification
This is to certify that Amsalu Gelaneh has carried out his research work on the topic entitled “The impact of extended audit tenure on auditors independence and audit quality in Addis Ababa” under my supervision. This work is original in nature and it is sufficient for submission for the partial fulfillment for the award of MSc In Accounting and Finance.

Advisor: Dr. Laxmikantham P. Signature:-----------------------Date:-----------------------------

I

Statement of Declaration
I, Amsalu Gelaneh, have carried out independently a research work on the topic entitled “The impacts of extended audit tenure on auditors independence and audit quality

References: Articles and Books Abu, Emelin, Sharifah and Mohammad (2006), Auditor-client relationship: the case of audit tenure and auditor switching in Malaysia, available at<<http://www.emera ldinsight.co m/ journals.htm?articleid=1563310>> accessed on Apr 2011 82 David (2007), Government Auditing Standards: United States Government Accountability Office (GAO) 83 Geoffrey, David, DeMatteo and David (2005), Essentials of Research Design and Methodology 84 Lloyd, Don and Max (2003),The Failure of Auditor Independence: Cognitive, Structural, Legislative, and Political Causes, available at << http://www.people.hbsedu/mbazer man /Papers/03-115.pdf>> accessed on Jan 2011 85 Philmore, Dwayne and Peter (2006), Perceptions of auditor independence in Barbados, available at<<www.emeraldinsight.com/journals.htm?articl&show=pdf>> accessed on Feb 2011 86 Swapan (2004),Safeguarding Auditors Independence: The Profession at the Crossroads, available at << http://220.227.161.86/10876p821-826.pdf>> accessed on March 2011