haku: @author Krishnan, J. / yhteensä: 6
viite: 5 / 6
| Tekijä: | Krishnan, J. Krishnan, J. Stephens, R. |
| Otsikko: | The simulations relation between auditor switching and audit opinion: an empirical analysis |
| Lehti: | Accounting and Business Research
1996 : SUMMER, VOL. 26:3, p. 224-236 |
| Asiasana: | ACCOUNTING AUDITING EMPIRICAL RESEARCH |
| Kieli: | eng |
| Tiivistelmä: | Previous studies examining the relation between the audit opinion and auditor switching assume a one-way causation, with the issuance of a qualified opinion triggering a switch. However, analytical studies dealing with auditor independence issues suggest an opposite causation, in which the auditor is less likely to qualify the opinion for a client who may switch auditors. Some evidence of an opposite causation is provided by Krishnan (1994). In this paper, the authors test the two-way causation hypothesis and find evidence in support of a two-way causation. |
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