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Keywords: auditor switch
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Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (3): 1–26.
Published: 01 August 2021
... internal control material weakness audit opinion auditor switch Lennox (2000) model Editor's note: Accepted by Chan Li, under the Senior Editorship of Christopher P. Agoglia. 1 12 2019 1 1 2021 2021 The preceding arguments implicitly assume that auditors...
Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (2): 101–123.
Published: 01 May 2019
... but not for clients retaining auditors for OS. We continue to find this asymmetric effect of the two types of OS on audit quality measured by restatements. These results indicate that auditor switching for OS not only results in a higher likelihood of audit reporting failures but also impairs other dimensions...