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Keywords: auditor changes
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Journal Articles
Accounting Horizons (2023) 37 (3): 79–101.
Published: 01 September 2023
...Elizabeth N. Cowle; Ryan P. Decker; Stephen P. Rowe SYNOPSIS Regulators have long expressed concerns about auditor changes and the detrimental impact of opinion shopping on the audit market. Whereas prior studies have examined how single-instance auditor switching impacts audit outcomes, we...
Journal Articles
Accounting Horizons (2022) 36 (1): 111–130.
Published: 01 March 2022
... auditor changes Auditors expend significant resources to appropriately identify and respond to audit risk because the costs of failed audits are high. Audit risk is the risk that the auditor will issue an unqualified opinion when the financial statements are materially misstated. 1...