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Journal Articles

Audit-Employee Turnover, Audit Delivery, and Auditor-Client Realignment

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Joshua A. Khavis, Brandon Szerwo
Journal: The Accounting Review
The Accounting Review 1–28.
https://doi.org/10.2308/TAR-2022-0249
Published: 09 May 2025
... realignment. Specifically, audit-employee turnover is associated with costlier, less timely, and less thorough audits that are of lower quality, which damage auditor-client relationships and lead to greater auditor switching and clients selecting auditors with lower turnover. We find that the presence...
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Journal Articles

Switching Costs and Market Power in Auditing: Evidence from a Structural Approach

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Qiang Guo, Christopher Koch, Aiyong Zhu
Journal: The Accounting Review
The Accounting Review (2024) 99 (6): 219–245.
https://doi.org/10.2308/TAR-2022-0416
Published: 01 November 2024
..., Southwestern University of Finance and Economics, School of Accounting, Chengdu, China. Editor’s note: Accepted by Joseph J. Gerakos, under the Senior Editorship of W. Robert Knechel. 21 07 2022 15 05 2024 25 06 2024 2024 switching costs auditor switching auditor choice...
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Journal Articles

The “Big” Consequences of IFRS: How and When Does the Adoption of IFRS Benefit Global Accounting Firms?

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Maria Wieczynska
Journal: The Accounting Review
The Accounting Review (2016) 91 (4): 1257–1283.
https://doi.org/10.2308/accr-51340
Published: 01 July 2016
...Maria Wieczynska ABSTRACT I investigate how the adoption of International Financial Reporting Standards (IFRS) affects audit markets. Specifically, I examine the effect of IFRS adoption on the likelihood and direction of auditor switching in a sample of firms from five European Union countries...
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Includes: Supplementary data