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Keywords: auditor changes
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Journal Articles
AUDITING: A Journal of Practice & Theory (2022) 41 (4): 135–162.
Published: 01 November 2022
... Classifications: M41; M42. auditor expertise mergers and acquisitions auditor changes audit quality audit fees industry complexity We thank Jayanthi Krishnan (editor) and two anonymous reviewers for their valuable comments. We also thank Jean Bedard, Jenna Burke, Brian Fitzgerald, Feng Guo...
Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (4): 25–43.
Published: 01 November 2013
...John A. Elliott; Aloke Ghosh; Elisabeth Peltier SUMMARY We reexamine the association between audit fees and risky initial engagements by developing an ex ante client-risk metric that is based on auditor change 8-K filings. We concentrate on auditor-client disagreements and other...