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Keywords: auditor dismissals
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Journal Articles
Determinants and Market Consequences of Auditor Dismissals after Accounting Restatements
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2014) 89 (3): 1051–1082.
Published: 01 May 2014
... in the audit market. Additionally, we examine contemporaneous executive turnover and find evidence that boards view auditor dismissals as complementary rather than substitute responses to restatements. Finally, we investigate the market reaction to auditor dismissals after restatements. The market reaction...
