A theory of auditor resignation
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DOI: http://hdl.handle.net/10.2307/2491474
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Citations
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Cited by:
- Bagley, Penelope & Dorminey, Jack W. & McSwain, Dwayne & Reed, Tracy, 2016. "Managing risk in a poor economy: The association between economic activity and auditor response to risk," Advances in accounting, Elsevier, vol. 32(C), pages 1-9.
- Vivek Mande & Myungsoo Son, 2011. "Do audit delays affect client retention?," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(1), pages 32-50, January.
- Zhan Shu, Susan, 2000. "Auditor resignations: clientele effects and legal liability," Journal of Accounting and Economics, Elsevier, vol. 29(2), pages 173-205, April.
- Weiss, Renee & Kalbers, Lawrence, 2013. "Determinants of auditor changes for non-accelerated filers," Research in Accounting Regulation, Elsevier, vol. 25(1), pages 13-29.
- Griffin, Paul A. & Lont, David H., 2011. "Audit fees around dismissals and resignations: Additional evidence," Journal of Contemporary Accounting and Economics, Elsevier, vol. 7(2), pages 65-81.
- Janja Brendel & James Ryans, 2021. "Responding to Activist Short Sellers: Allegations, Firm Responses, and Outcomes," Journal of Accounting Research, Wiley Blackwell, vol. 59(2), pages 487-528, May.
- 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.
- Omrane Guedhami & Jeffrey A. Pittman & Walid Saffar, 2014. "Auditor Choice in Politically Connected Firms," Journal of Accounting Research, Wiley Blackwell, vol. 52(1), pages 107-162, March.
- Kaplan, Steven E. & Williams, David D., 2012. "The changing relationship between audit firm size and going concern reporting," Accounting, Organizations and Society, Elsevier, vol. 37(5), pages 322-341.
- Zein, Nicole & Simons, Dirk, 2008. "Kosten aus einer asymmetrischen Informationsverteilung zwischen Abschlussprüfer und Mandant," Papers 08-34, Sonderforschungsbreich 504.
- Karl E. Hackenbrack & Chris E. Hogan, 2002. "Market Response to Earnings Surprises Conditional on Reasons for an Auditor Change," Contemporary Accounting Research, John Wiley & Sons, vol. 19(2), pages 195-223, June.
- Bremert, Michael & Voeller, Dennis & Zein, Nicole, 2007. "Interdependencies between Elements of Governance and Auditing : Evidence from Germany," Papers 07-76, Sonderforschungsbreich 504.
- Karla M. Johnstone & Jean C. Bedard, 2004. "Audit Firm Portfolio Management Decisions," Journal of Accounting Research, Wiley Blackwell, vol. 42(4), pages 659-690, September.
- DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
- Duong Nguyen & Tribhuvan Puri, 2014. "Information asymmetry and accounting restatement: NYSE-AMEX and NASDAQ evidence," Review of Quantitative Finance and Accounting, Springer, vol. 43(2), pages 211-244, August.
More about this item
Keywords
Auditing; Auditor resignation; Audit risk; Auditor liability;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
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