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| Author: | Archambeault, D. DeZoort, F. T. |
| Title: | Auditor opinion shopping and the Audit Committee: an analysis of suspicious auditor switches |
| Journal: | International Journal of Auditing
2001 : MAR, VOL. 5:1, p. 33-52 |
| Index terms: | AUDIT COMMITTEES CORPORATE GOVERNANCE EFFECTIVENESS |
| Freeterms: | OPINION SHOPPING |
| Language: | eng |
| Abstract: | This study examines whether audit committee effectiveness characteristics are related to suspicious auditor switching. Using the agency and audit committee literature, the authors hypothesize that audit committee existence, the proportion of independent directors, member experience in accounting, auditing, and finance, number of committee meetings, and number of committee members should be inversely related to suspicious auditor switching. |
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