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| Author: | Woo, E.-S. Koh, H. C. |
| Title: | Factors associated with auditor changes: a Singapore study |
| Journal: | Accounting and Business Research
2001 : SPRING, VOL. 31:2, p. 133-144 |
| Index terms: | AUDITING AUDITORS FINANCIAL STATEMENTS |
| Language: | eng |
| Abstract: | The increasing concern over independence makes auditor changes area of research. The purpose is to identify the factors associated with auditor changes. With an auditor change, owners' and investors' confidence in the audited financial statements may diminish if they perceive negative connotations in the change and hence question auditor independence. |
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