haku: @author Hillier, D. / yhteensä: 7
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| Tekijä: | Dunn, J. Hillier, D. Marshall, A. |
| Otsikko: | The market reaction to auditor resignations |
| Lehti: | Accounting and Business Research
1999 : SPRING, VOL. 29:2, p. 95-108 |
| Asiasana: | ACCOUNTING RESEARCH MARKETS AUDITORS |
| Kieli: | eng |
| Tiivistelmä: | Under UK company law, external auditors who resign must warn shareholders and creditors of any matter that ought to be brought to their attention. Auditor resignations and the subsequent change in auditor are informative corporate events. Resignation from office is likely to be a costly signal for the audit firm, particularly when the client is a quoted company. The authors' analysis of daily data suggests that there is a negative reaction to the auditor resignation on the date of the resignation letter. |
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