Evidence of Regulatory Noncompliance with SEC Disclosure Rules on Auditor Changes.

Kenneth B. Schwartz · Billy S. Soo

68 citations0/0 files storedThe Accounting Review

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Auditing, Earnings Management, Governance Corporate Governance and Financial Management Financial Reporting and XBRL

Abstract

Abstract Identifies widespread noncompliance with Securities and Exchange Commission (SEC) regulations requiring prompt disclosure of auditor changes. Institutional setting; Effect of changes in regulatory regimes; Competency factors; Disclosure costs and incentives.

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1983Limited-dependent and qualitative variables in econometrics 1981Auditor size and audit quality 1993Perceived Auditor Quality and the Earnings Response Coefficient 1984Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements 1995Discretionary Disclosure and External Financing.1993The Effect of Firms' Financial Disclosure Strategies on Stock Prices 1987An Empirical Analysis of Audit Delay 1990The market for audit services

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