The Association Between Qualified Opinions and Auditor Switches

Abstract

The question of whether auditors who qualify their opinions are more likely to face dismissal is investigated. The evidence presented in respect of Australian practice is consistent with managers ‘switching auditors more frequently following qualification, with ‘new’ auditors giving unqualified opinions, and with the likelihood of an unqualified opinion being independent of the type of qualification and whether the new’ auditor was Big Eight or non Big Eight.

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