Determinants and consequences of auditor switching during fiscal year‐end audit fieldwork
Determinants and consequences of auditor switching during fiscal year‐end audit fieldwork
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Publisher
Oxford: Blackwell Publishing Ltd
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Language
English
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Publisher
Oxford: Blackwell Publishing Ltd
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Scope and Contents
Contents
We compare a group of firms switching auditors while their annual audit is underway (LateSwitches) with two control groups: firms switching their auditors during the fourth quarter of the fiscal year and firms switching their auditors during the first three quarters. First, we find that LateSwitches tend to be riskier with regard to litigation risk...
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Full title
Determinants and consequences of auditor switching during fiscal year‐end audit fieldwork
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TN_cdi_proquest_journals_2795137976
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_2795137976
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ISSN
1090-6738
E-ISSN
1099-1123
DOI
10.1111/ijau.12303
