...Vivek Mande; Myungsoo Son SUMMARY: This paper examines whether financial restatements are associated with subsequent auditor changes. A financial restatement represents a breakdown in a company's financial reporting, but, importantly, also of its audit. We argue that in response to pressure from...

... 2012 audit committee multiple-directorships tenure restatement misstatement financial reporting quality Independent directors on the audit committee are expected to play an important role in providing independent and objective oversight of the financial reporting process (e.g...