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Keywords: auditor ratification
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Journal Articles
Current Issues in Auditing (2024) 18 (1): A1–A8.
Published: 01 March 2024
...” disclosures. We find that shareholders at accelerated filers with surprise MW disclosures are more likely to vote against auditor ratification (by a factor of about 1.4 times) than at companies with “no-surprise” MW disclosures. These findings suggest that shareholders may at least partly blame auditors...