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Keywords: auditor dismissal
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Journal Articles
Accounting Horizons 1–12.
Published: 17 October 2024
... is directed toward the auditor or the audit committee. We find that votes against audit committees’ acts (rather than votes against auditor ratification) are associated with a higher likelihood of subsequent auditor dismissal, suggesting that audit committees particularly respond to shareholder...
Journal Articles
Accounting Horizons (2017) 31 (1): 129–139.
Published: 01 March 2017
... has sided with companies that sought to exclude proposals from shareholders seeking greater say in the auditor selection process. We use data from 12,664 shareholder votes on auditor ratification during 2011–2014 and find that subsequent auditor dismissals become more likely with increases...
Journal Articles
Accounting Horizons (2015) 29 (4): 829–851.
Published: 01 December 2015
... are significantly negative around the restatement announcement date and are more negative with more severe restatements. Corresponding author: Afshad J. Irani, Email: [email protected] financial restatements audit quality auditor reputation auditor dismissal Audit quality is not directly...