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Keywords: auditor resignations
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AUDITING: A Journal of Practice & Theory (2013) 32 (2): 147–169.
Published: 01 May 2013
...' signed discretionary accruals and subsequent audit pricing and auditor resignation decisions. We find that audit fees and resignations are positively associated with the risk of upward earnings management. We document a pecking order of auditor responses and find that auditors are more likely to respond...