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The Stock Market Reaction to a Change in Certifying Accountant · Study

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ArticleThe Stock Market Reaction to a Change in Certifying Accountant

Mark S. Klock1994

Article1994

The Stock Market Reaction to a Change in Certifying Accountant

57 citations·0/0 files stored·Journal of Accounting Auditing & Finance

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Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Corporate Finance and Governance

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References

1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism 1988Management ownership and market valuation 1985Using daily stock returns 1985The Structure of Corporate Ownership: Causes and Consequences 1981Auditor size and audit quality 1990Additional evidence on equity ownership and corporate value 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models 1989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients

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2008Market Implications of the Audit Quality and Auditor Switches: Evidence from China 2003Do Spanish Firms Change Auditor to Avoid a Qualified Audit Report?2005Do auditor resignations reduce uncertainty about the quality of firms’ financial reporting?1999The market reaction to auditor resignations 2010The determinants of auditor switching from the perspective of corporate governance in China 2010

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Details

Year1994

Typearticle

Published1994-04-01

VenueJournal of Accounting Auditing & Finance

ISSN-L0148-558X

Languageen

Citations57

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1177/0148558x9400900213

openalex_workW118962561

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Perceptions of preparers, users and auditors regarding financial statement audits conducted by Big 4 accounting firms

2013An Examination of Short-Selling Activity Surrounding Auditor Changes