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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 Ronen Gal-Or and Rani Hoitash, Bentley University, McCallum Graduate School of Business, Department of Accountancy, Waltham, MA, USA; Udi Hoitash, Northeastern...
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...