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Keywords: auditor resignations
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Journal Articles
Accounting Horizons (2022) 36 (1): 25–48.
Published: 01 March 2022
..., audit report lags, the issuance of a modified audit opinion, and auditor resignations. Additional analyses show that auditors' responses to multiple-year classification shifting are similar to our main findings. We further find that classification shifting is associated with a higher likelihood...
Journal Articles
Accounting Horizons (2020) 34 (2): 41–61.
Published: 01 June 2020
.... Consistent with theory, we find that greater audit effort reduces the likelihood of misconduct and auditor resignations are more likely for clients with higher misconduct likelihood. Our findings are not driven by audit firm size, client size, the governance structure of the client, or economic bonding...
Journal Articles
Accounting Horizons (2015) 29 (3): 529–549.
Published: 01 September 2015
...Aloke (Al) Ghosh; Charles Y. Tang SYNOPSIS Although auditor litigation risk is considered as a leading explanation for auditor resignations, audit risk and business risk might also trigger resignations. Auditor litigation risk is defined as the risk of the auditor being involved in a lawsuit...
Journal Articles
Accounting Horizons (2011) 25 (4): 703–727.
Published: 01 December 2011
...Samer K. Khalil; Jeffrey R. Cohen; Gregory M. Trompeter SYNOPSIS This paper investigates whether the likelihood of auditor resignations and the associated stock market reaction in family firms is significantly different from that in non-family firms. It also examines whether the aforementioned...