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| Author: | Atkinson, K. E. |
| Title: | The Impact of Accounting Standards on Audit Firm Switch Rates |
| Journal: | International Journal of Auditing
2002 : NOV, VOL. 6:3, p. 215-230 |
| Index terms: | ACCOUNTING STANDARDS AUDITING COMPANIES ANALYTICAL REVIEW |
| Language: | eng |
| Abstract: | Researchers have conjectured that accounting standards decrease the rate at which clients change auditors. They argue that conflict cased by disagreements over accounting standards is reduced because there are fewer acceptable accounting principles. Surprisingly, there is little empirical evidence that investigates the impact of accounting standards on audit firm switch rates. This study investigates the relationship between accounting standards and audit firm switch rates. The paper presents surprising evidence that in the year of enactment, accounting standards cause clients to change auditors at a faster rate. This finding supports the idea that conflict is created over implementation of the standard which results in a client changing auditors. |
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