Article1982

Qualified Audit Opinions and Auditor Switching.

259 citations0/0 files storedThe Accounting Review

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

Abstract

Abstract ABSTRACT: This study focuses on the influence of qualified opinions on auditor switches. Results from a random sample of SEC-registrants support the contention that firms switch auditors more frequently after receiving qualified opinions. However, it was not found that firms that have received qualified opinions switch systematically to audit firms with a history of rendering proportionally fewer qualified opinions. Also, limited results suggest that qualified firms which switch auditors do not tend subsequently to receive more clean opinions.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1972Conditional logit analysis of qualitative choice behavior 1980Financial Ratios and the Probabilistic Prediction of Bankruptcy 1979On financial contracting 1977Corporate Financial Statements, A Product of the Market and Political Processes

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