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The Potential Determinants of Auditor Change · Study

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ArticleThe Potential Determinants of Auditor Change

David D. Williams1988

Article1988

The Potential Determinants of Auditor Change

David D. Williams

128 citations·0/0 files stored·Journal of Business Finance &amp Accounting

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY 1966Financial Ratios As Predictors of Failure 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models 1980The Pricing of Audit Services: Theory and Evidence 1981Auditor independence, ‘low balling’, and disclosure regulation 1982Financial Reporting: An Accounting Revolution.1982Qualified Audit Opinions and Auditor Switching.

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2012The Failure to Remediate Previously Disclosed Material Weaknesses in Internal Controls 1998AUDIT MARKET COMPETITION: AUDITOR CHANGES AND THE IMPACT OF TENDERING 2003Going-Concern Opinions, Auditor Switching, and the Self-Fulfilling Prophecy Effect Examined in the Regulatory Context of Belgium 2001Factors associated with auditor changes: a Singapore study 2004Causes and Consequences of Audit Shopping: An Analysis of Auditor Opinions, Earnings Management, and Auditor Changes

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Details

Year1988

Typearticle

Published1988-06-01

VenueJournal of Business Finance &amp Accounting

ISSN-L0306-686X

Languageen

Citations128

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1111/j.1468-5957.1988.tb00133.x

openalex_workW2161758970

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1997Strategic Auditor Behavior and Going‐Concern Decisions

2007Auditor Change and Auditor Choice in Nonprofit Organizations

2017Audit Firm Size, Audit Fee, Audit Reputation and Audit Quality: The Case of Listed Companies in Vietnam