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Keywords: dismissal
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Journal Articles
Accounting Horizons (2017) 31 (3): 85–103.
Published: 01 September 2017
... audit quality. We find that both audit fees and audit report lags are higher when there is a hiring lag between announcements of the predecessor auditor's dismissal and the hiring of the successor auditor. We also find that the appointment of new executives is associated with the timing of the auditor...