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| Author: | Park, S. H. |
| Title: | Competition, independence and audit quality : the Korean experience. |
| Journal: | International Journal of Accounting Education and Research
1990 : VOL. 25:2, p. 71-86 |
| Index terms: | AUDITING KOREA |
| Language: | eng |
| Abstract: | The author studies the effect of competition on Korean managements' ability to influence auditors with their newly gained power to retain or change auditors. It was shown that managements receiving qualified opinions tend to change auditors more frequently than those receiving clean ones. Further, given qualified opinions, the managements changing auditors had a larger probability of receiving clean ones later. |
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