Timing of auditor terminations and client firm risk
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DOI: 10.1108/maj-03-2018-1831
Abstract: Purpose The purpose of this study is to examine whether the timing of auditor terminations signals the riskiness of client firms. Design/methodology/approach This empirical study uses a sample of auditor switches during 2003-2014 to conduct… read more here.
Keywords: auditor; abrupt terminations; timing auditor; planned terminations ... See more keywords