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Keywords: Type II errors
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Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (2): 101–123.
Published: 01 May 2019
... to identify OS, we find that distressed firms successfully engage in OS to avoid a GCO. Moreover, clients engaging in OS exhibit a higher ex post Type II error rate in audit opinions than clients that do not, and the higher Type II error rate is salient for clients switching auditors for OS...
Journal Articles
AUDITING: A Journal of Practice & Theory (2016) 35 (1): 163–179.
Published: 01 February 2016
... in the relationship between auditor tenure and audit reporting, we find no significant association between auditor tenure and Type II errors for Big 4 audit firms. In contrast, for non-Big 4 audit firms we find evidence of a significant association that is nonlinear. Specifically, auditor tenure appears to adversely...