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1-2 of 2
Keywords: client acceptance
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2023) 37 (3): 79–101.
Published: 01 September 2023
... and practitioners about some of the ramifications of frequent auditor switching and help inform auditor switching regulations and client acceptance procedures. We thank Joseph F. Brazel (editor), and two anonymous reviewers for their helpful feedback. We thank Justin Blann, Ryan Cating, Cory Cassell, Jonathan...
Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2011) 25 (4): 685–702.
Published: 01 December 2011
...Samer K. Khalil; Jeffrey R. Cohen; Kenneth B. Schwartz SYNOPSIS This paper investigates whether client engagement risks lengthen the client acceptance phase for audit firms and result in a longer auditor search period for their clients. Using a sample of auditor resignations over the period 2003...
