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An Investigation Of Securities-And-Exchange-Commission Regulation Of Auditor Change Disclosures - The Case Of Accounting Series Release No 165

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  • SMITH, DB

Abstract

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Suggested Citation

  • Smith, Db, 1988. "An Investigation Of Securities-And-Exchange-Commission Regulation Of Auditor Change Disclosures - The Case Of Accounting Series Release No 165," Journal of Accounting Research, Wiley Blackwell, vol. 26(1), pages 134-145.
    • Handle: RePEc:bla:joares:v:26:y:1988:i:1:p:134-145
    DOI: http://hdl.handle.net/10.2307/2491117
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    Citations

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    Cited by:

    1. Stephanie Monteiro Miller, 2022. "Dual 8-K filings and auditor downward switches," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(2), pages 204-217, June.
    2. Cullinan, Charles P. & Du, Hui & Zheng, Xiaochuan, 2012. "Barriers to entry to the big firm audit market: Evidence from market reaction to switches to second Tier audit firms in the post-sox period," Research in Accounting Regulation, Elsevier, vol. 24(1), pages 6-14.
    3. Kumar Sivakumar & Gregory Waymire, 1994. "Voluntary Interim Disclosure by Early 20th Century NYSE Industrials," Contemporary Accounting Research, John Wiley & Sons, vol. 10(2), pages 673-698, March.
    4. Mande, Vivek & Son, Myungsoo & Song, Hakjoon, 2017. "Auditor search periods as signals of engagement risk: Effects on auditor choice and audit pricing," Advances in accounting, Elsevier, vol. 37(C), pages 15-29.
    5. Liu, Zhenfeng & Lin, Stephen, 2019. "Determinants and consequences of voluntary switches to Chinese auditors in Hong Kong," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(3).
    6. John Dunn & David Hillier & Andrew Marshall, 1999. "The market reaction to auditor resignations," Accounting and Business Research, Taylor & Francis Journals, vol. 29(2), pages 95-108.
    7. Choi, Sunhwa & Choi, Youn-Sik & Gul, Ferdinand A. & Lee, Woo-Jong, 2015. "The impact of mandatory versus voluntary auditor switches on stock liquidity: Some Korean evidence," The British Accounting Review, Elsevier, vol. 47(1), pages 100-116.

    More about this item

    Keywords

    Auditing; Auditor change; Auditor change disclosure; Delayed hiring;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading

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