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| Author: | Senkow, D. W. |
| Title: | The Audit Retention Decision in the Face of Deregulation: Evidence from Large Private Canadian Corporations |
| Journal: | Auditing: A Journal of Practice and Theory
2001 : SEP, VOL. 20:2, p. 101-114 |
| Index terms: | AUDITING DEREGULATION LARGE BUSINESSES |
| Language: | eng |
| Abstract: | The purpose of this research was to determine the importance of factors that affect whether a company retains or discontinues its financial statement audit when given the opportunity to choose. Prior research suggests several factors that may affect whether an audit is retained for these companies. These factors are related to company characteristics such as owner-management relationships, the company's relationship with lenders, the company's relationship with, and the auditor-company relationship. The authors surveyed 896 companies affected by the change. Approximately three-quarters of the companies that responded to the survey retained their audit. Many observers expressed a fear, at the time the change to the Act was considered, that most of these companies would discontinue their audit. Thus, the impact was not as severe as speculated. |
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