Skip to Main Content
American Accounting Association
header search
Search
Advanced Search
Skip Nav Destination

Resignations by the Big 4 and the Market for Audit Services

Accounting Horizons (2006) 20 (2): 97–109.
This article has been cited by the following articles in journals that are participating in CrossRef Cited-by Linking.
Whistleblowing allegations and auditor resignation: should I stay or should I go?
  • Hong Kim Duong
  • Danielle S. Lazerson
  • Emmanuel Sequeira
Pacific Accounting Review (2025)
The audit of banks in the USA: Has it changed since the financial crisis?
  • Paul Tanyi
  • Jack Cathey
Journal of Banking Regulation (2024) 25 (4): 378.
Organizational resilience of audit firms – evidence from the outbreak of the COVID-19
  • Jesper Haga
  • Kim Ittonen
Journal of Applied Accounting Research (2024) 26 (6): 244.
Public Audit Oversight and Audit Pricing: Evidence from the EU
  • Annita Florou
  • Shuai Yuan
European Accounting Review (2024) 33 (3): 1105.
The Influence of Increased Financial Flexibility on Small Accounting Firms' Public Audit Client Portfolios: Evidence from the Paycheck Protection Program
  • Yuzhou Chen
  • Stuart M. Dearden
  • Timothy A. Seidel
Auditing: A Journal of Practice & Theory (2023) 42 (4): 205.
Goodwill impairment, auditor dismissal and opinion shopping–evidence from China
  • Cunyu Xing
  • Huilan Yuwen
  • Dan Yang
China Journal of Accounting Studies (2023) 11 (4): 864.
Auditor Response to Estimated Misstatement Risk: A Machine Learning Approach
  • Emily Hunt
  • Joshua Hunt
  • Vernon J. Richardson
  • David Rosser
Accounting Horizons (2022) 36 (1): 111.
Stock Price Crashes and Auditors’ Client-Retention Decisions
  • Kyung Yun (Kailey) Lee
Journal of Accounting, Auditing & Finance (2022) 37 (2): 493.
Does office size matter in client acceptance decisions? Evidence from big 4 accounting firms
  • Yu-Ting Hsieh
  • Chan-Jane Lin
  • Hsihui Chang
Review of Quantitative Finance and Accounting (2022) 58 (1): 383.
Liberalising audit markets for local government: The five forces at work in England and the Netherlands
  • Dennis de Widt
  • Iolo Llewelyn
  • Tim Thorogood
Financial Accountability & Management (2022) 38 (3): 394.
The post-SOX comparative dynamics of public accounting firm efficiency
  • Ephraim Clark
  • Zhuo Qiao
Accounting Research Journal (2022) 35 (2): 178.
Changes in Big N auditors’ client selection and retention strategies over time
  • Daniel Aobdia
  • Luminita Enache
  • Anup Srivastava
Review of Quantitative Finance and Accounting (2021) 56 (2): 715.
Corporate social impact and auditor changes
  • Shipeng Han
  • Zabihollah Rezaee
  • Ling Tuo
  • Jia Wu
Journal of Corporate Accounting & Finance (2021) 32 (2): 129.
The effect of information technology (IT) material weaknesses in internal control on chief financial officer (CFO) turnover
  • Kazeem O. Akinyele
Journal of Corporate Accounting & Finance (2021) 32 (4): 45.
Client influence and auditor independence revisited: Evidence from auditor resignations
  • Tom Adams
  • Jagan Krishnan
  • Jayanthi Krishnan
Journal of Accounting and Public Policy (2021) 40 (5): 106846.
Has the new world order taught the big four to manage client portfolio risk? Examining extreme loss occurrences before and after Sarbanes Oxley
  • R. Drew Sellers
  • Timothy J. Fogarty
  • Jadallah Jadallah
Advances in Accounting (2020) 51: 100498.
Earnings Volatility and Auditor Risk Assessments: Evidence from Auditor Resignations
  • David B. Bryan
  • Terry W. Mason
Accounting Horizons (2020) 34 (4): 33.
The Costs of Public Audit Oversight: Evidence from the EU
  • Annita Florou
  • Yuan Shuai
SSRN Electronic Journal (2020)
Regulatory Spillovers in Common Audit Markets
  • Raphael Duguay
  • Michael Minnis
  • Andrew Sutherland
Management Science (2020) 66 (8): 3389.
Unexpected Consequences: The Effects on Non-Accelerated Filers of an Accelerated Filing Deadline and SOX Section 404
  • Bei Dong
  • Stefanie L. Tate
  • Le Emily Xu
Accounting Horizons (2020) 34 (3): 87.
Observed effectiveness of the COSO 2013 framework
  • Ifeoma Udeh
Journal of Accounting & Organizational Change (2019) 16 (1): 31.
Client industry characteristics and auditor changes
  • Tim Cairney
  • Errol G. Stewart
Review of Accounting and Finance (2019) 18 (2): 245.
Inserting professionals and professional organizations in studies of wrongdoing: The nature, antecedents and consequences of professional misconduct
  • Claudia Gabbioneta
  • James R Faulconbridge
  • Graeme Currie
  • Ronit Dinovitzer
  • Daniel Muzio
Human Relations (2019) 72 (11): 1707.
External auditor type, discretionary accruals and investors’ reactions
  • Sara Abdallah
Journal of Accounting in Emerging Economies (2018) 8 (3): 352.
Audit firms and industry specialization in an emerging economy
  • Karim Hegazy
  • Mohamed Hegazy
Journal of Accounting & Organizational Change (2018) 14 (3): 338.
Changes in Big N Auditors’ Client Selection and Retention Strategies Over Time: A Reexamination
  • Daniel Aobdia
  • Luminita Enache
  • Anup Srivastava
SSRN Electronic Journal (2018)
Client Influence and Auditor Independence Revisited: Evidence from Auditor Resignations
  • Tom Adams
  • Jagan Krishnan
  • Jayanthi Krishnan
SSRN Electronic Journal (2017)
Post-SOX downward auditor switches and their impacts on the nonprofit audit market
  • Nancy Chun Feng
  • Randal J. Elder
Journal of Accounting and Public Policy (2017) 36 (5): 379.
A Study of the Relationship between a Going Concern Opinion and Its Financial Distress Metrics
  • Vikram Desai
  • Joung W. Kim
  • Rajendra P. Srivastava
  • Renu V. Desai
Journal of Emerging Technologies in Accounting (2017) 14 (2): 17.
Auditor search periods as signals of engagement risk: Effects on auditor choice and audit pricing
  • Vivek Mande
  • Myungsoo Son
  • Hakjoon Song
Advances in Accounting (2017) 37: 15.
The Role of Account Subjectivity and Risk of Material Misstatement on Auditors' Internal Audit Reliance Judgments
  • Sudip Bhattacharjee
  • Mario J. Maletta
  • Kimberly K. Moreno
Accounting Horizons (2016) 30 (2): 225.
Auditor Conservatism and Banks' Measurement Uncertainty during the Financial Crisis
  • Feng Chen
  • Kevin Lam
  • Wally Smieliauskas
  • Minlei Ye
International Journal of Auditing (2016) 20 (1): 52.
SOX 404(b) exemption effects on auditor changes
  • Benjamin W. Hoffman
  • Albert L. Nagy
Managerial Auditing Journal (2016) 31 (4/5): 387.
Corporate governance and auditor quality – Malaysian evidence
  • Azrul Ihsan Husnin
  • Anuar Nawawi
  • Ahmad Saiful Azlin Puteh Salin
  • Haiyan Zhou
  • Haiyan Zhou
Asian Review of Accounting (2016) 24 (2)
Auditor’s Downward Switch, Governance, and Accounting Conservatism
  • Santanu Mitra
  • Bikki Jaggi
  • Talal Al-Hayale
Journal of Accounting, Auditing & Finance (2016) 31 (4): 551.
Client Acceptance and Engagement Pricing following Auditor Resignations in Family Firms
  • Samer Khalil
  • Mohamad Mazboudi
Auditing: A Journal of Practice & Theory (2016) 35 (4): 137.
The effects of IFRS experience on audit fees for listed companies in China
  • Hsiao-Lun Lin
  • Ai-Ru Yen
Asian Review of Accounting (2016) 24 (1): 43.
Principles‐Based versus Rules‐Based Auditing Standards: The Effect of the Transition from AS2 to AS5
  • Fang Yun Sin
  • Robyn Moroney
  • Maria Strydom
International Journal of Auditing (2015) 19 (3): 282.
Auditor Fees and Going-Concern Reporting Decisions on Bankrupt Companies: Additional Evidence
  • William J. Read
Current Issues in Auditing (2015) 9 (1): A13.
Do auditors constrain benchmark beating behavior to a greater extent in the fourth versus interim quarters?
  • Ryan J. Casey
  • Steven E. Kaplan
  • Arianna Spina Pinello
Advances in Accounting (2015) 31 (1): 1.
Auditor Resignation and Risk Factors
  • Aloke (Al) Ghosh
  • Charles Y. Tang
Accounting Horizons (2015) 29 (3): 529.
Audit team time reporting: An agency theory perspective
  • Christopher P. Agoglia
  • Richard C. Hatfield
  • Tamara A. Lambert
Accounting, Organizations and Society (2015) 44: 1.
Big N Auditors and Earnings Response Coefficients – A Comparison Study between the US and China*
  • Jun Du
  • Gaoguang Zhou
China Accounting and Finance Review (2014) 16 (2)
The association between audit committee effectiveness and audit risk
  • Christine Contessotto
  • Robyn Moroney
  • Gary Monroe
Accounting & Finance (2014) 54 (2): 393.
What If There Were Three? Audit Pricing within the Big 4 and the PricewaterhouseCoopers' Premium in the Australian Audit Market
  • Andrew Ferguson
  • Tom Scott
International Journal of Auditing (2014) 18 (1): 57.
Finance company failure in New Zealand during 2006–2009: Predictable failures?
  • Ella Douglas
  • David Lont
  • Tom Scott
Journal of Contemporary Accounting & Economics (2014) 10 (3): 277.
The Impact of PCAOB AS5 and the Economic Recession on Client Portfolio Characteristics of the Big 4 Audit Firms
  • Joseph H. Schroeder
  • Chris E. Hogan
AUDITING: A Journal of Practice & Theory (2013) 32 (4): 95.
The Choice between Audit and Consulting Services in the Post-SOX Environment
  • Ronen Gal-Or
SSRN Electronic Journal (2013)
Audit Reporting for Going-Concern Uncertainty: A Research Synthesis
  • Elizabeth Carson
  • Neil L. Fargher
  • Marshall A. Geiger
  • Clive S. Lennox
  • K. Raghunandan
  • Marleen Willekens
AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 353.
Determinants of auditor changes for non-accelerated filers
  • Renee Weiss
  • Lawrence Kalbers
Research in Accounting Regulation (2013) 25 (1): 13.
  • Online ISSN 1558-7975
  • Print ISSN 0888-7993

Close Modal
This Feature Is Available To Subscribers Only

or Create an Account

Close Modal
Close Modal
This site uses cookies. By continuing to use our website, you are agreeing to our privacy policy.
Accept