Do Financial Restatements Lead to Auditor Changes?
Do Financial Restatements Lead to Auditor Changes?
About this item
Full title
Do Financial Restatements Lead to Auditor Changes?
Author / Creator
Publisher
Sarasota: Assoc
Journal title
Auditing : a journal of practice and theory, 2013-05, Vol.32 (2), p.119-145
Language
English
Formats
Publication information
Publisher
Sarasota: Assoc
Subjects
More information
Scope and Contents
Contents
This paper examines whether financial restatements are associated with subsequent auditor changes. A financial restatement represents a breakdown in a company's financial reporting, but, importantly, also of its audit. We argue that in response to pressure from capital markets, restating firms will dismiss their auditors to increase audit quality a...
Alternative Titles
Full title
Do Financial Restatements Lead to Auditor Changes?
Authors, Artists and Contributors
Author / Creator
Identifiers
Primary Identifiers
Record Identifier
TN_cdi_proquest_journals_1429476977
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_1429476977
Other Identifiers
ISSN
0278-0380
E-ISSN
1558-7991
DOI
10.2308/ajpt-50362
