haku: @author Krishnan, J. / yhteensä: 6
viite: 6 / 6
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| Tekijä: | Krishnan, J. |
| Otsikko: | Auditor switching and conservatism |
| Lehti: | Accounting Review
1994 : JAN, VOL. 69:1, p. 200-215 |
| Asiasana: | AUDITING AUDITORS MOTIVATION |
| Kieli: | eng |
| Tiivistelmä: | The relation between audit opinions and auditor switching has received considerable attention in recent years. Chow and Rice report a positive association between a firm's propensity to switch auditors and the receipt of a qualified opinion in the year prior to the switch. This study focuses on the auditor's opinion formulation process for switching and non-switching clients in the year prior to the switch. In particular, it examines the possibility that auditor switches are triggered not by the receipt of qualified opinions, but by auditors' use of conservative judgments for some clients. |
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