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Keywords: resignation
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Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (2): 119–145.
Published: 01 May 2013
..., empirically documenting reasons for client-auditor realignments increases our understanding of these events. Our study suggests that the recent increases in auditor changes may be partly attributable to the increases in financial restatements. When an auditor change occurs (resignations and dismissals...