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Keywords: auditor ratification
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Journal Articles
Accounting Horizons (2020) 34 (4): 181–200.
Published: 01 December 2020
...Paul N. Tanyi; Dasaratha V. Rama; K. Raghunandan; Gregory W. Martin SYNOPSIS This study examines the association between shareholder dissatisfaction, as proxied using auditor ratification voting, and subsequent auditor effort and audit quality. We document that increases in shareholder...
Journal Articles
Accounting Horizons (2017) 31 (1): 129–139.
Published: 01 March 2017
...Abhijit Barua; K Raghunandan; Dasaratha V. Rama SYNPOSIS The Advisory Committee on the Auditing Profession (ACAP [ DoT 2008 ]), appointed by the U.S. Department of Treasury, recommended that regulators require public companies to have shareholder voting on auditor ratification. However, the SEC...
Journal Articles
Accounting Horizons (2017) 31 (1): 159–175.
Published: 01 March 2017
...Lauren M. Cunningham SYNOPSIS The auditor ratification vote provides shareholders with an opportunity to voice their opinions about the company's choice of auditor, but, historically, less than 2 percent of shareholders express dissent in their vote. Motivated by regulatory attention...
Journal Articles
Accounting Horizons (2017) 31 (1): 141–157.
Published: 01 March 2017
... is associated with a negative market reaction to the 8-K announcement of the auditor ratification vote. Additionally, we find that the market reaction is more negative when a high level of auditor dissatisfaction is likely a surprise to investors, such as when audit and auditor characteristics suggest...