... decreased. 2013 audit quality cost of equity auditor expertise auditor change We thank two anonymous reviewers, Dana Hermanson (editor), Tom Adams, Thomas Omer, Mike Ettredge, Jere Francis, Jayanthi Krishnan, and workshop participants at the 2007 AAA Annual Meeting, The University...

...Anthony Catanach; James H Irving; Susan Perry Williams; Paul L Walker SYNOPSIS The auditor change literature has generally concluded that clients from whom an audit firm resigns are risky clients, yet little is known about the period after a predecessor auditor has resigned from an engagement. We...