Long versus Short Auditor Tenure
Geiger and Raghunandan (2002) in their analyses show that auditors are likely to be
more accommodating in the initial three years of auditor tenure. This effect is mitigated
after six or more years. They thus conclude that the threat to auditor independence is the
greatest during the first few years of the auditor/ client relationship analyses, we set the cut-off point at three years for differentiating between short and long
auditor tenure. We, however, also conduct analyses on different cut-off points.