... letters, clients demonstrate a better working relationship with their auditor, which may lead to auditor continuance. This study indicates that although auditor switching increases after receipt of an accounting-related comment letter, auditor involvement in responding to the SEC reduces the likelihood...

...Dennis M López; Gary F Peters SYNOPSIS This study investigates the impact of the busy season and concomitant concentrated demands on audit resources on the likelihood of auditor switching. Hereafter, we refer to the concentration of companies with the same fiscal year-end date within an auditor's...