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Keywords: auditor turnover
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Journal Articles
Accounting Horizons 1–25.
Published: 08 September 2023
... note: Accepted by Jagan Krishnan, under the Senior Editorship of Gopal. V. Krishnan. 28 09 2020 31 05 2023 02 06 2023 2023 auditor turnover audit fees going-concern opinions internal control weaknesses ACCOUNTING HORIZONS Vol. XX, No. XX MONTH YEAR pp. 1 25 American...
Journal Articles
Accounting Horizons (2021) 35 (2): 27–55.
Published: 01 June 2021
... that are less complete at the earnings announcement date are associated with a higher likelihood of financial statement misstatements in audit areas that are typically performed toward the end of audit fieldwork. We also find a higher likelihood of auditor turnover during the following year. Taken together...