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Resignation or Abdication—the Credibility of Auditor Resignation Statements

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  • John Dunn
  • Margaret Stewart

Abstract

The accountancy profession claims to achieve high standards of integrity and openness in the provision of its services. These claims are tested by a study of the circumstances surrounding 340 auditor resignations. UK company law requires a statement of any circumstances associated with the resignation that should be brought to the attention of the members or creditors. Almost all of the outgoing auditors submitted statements to the effect that there were no such matters. Analysing the audit fees charged by and the reporting behaviour of incoming auditors suggests that they have little confidence in their predecessors’ nil returns.

Suggested Citation

  • John Dunn & Margaret Stewart, 1999. "Resignation or Abdication—the Credibility of Auditor Resignation Statements," Accounting Forum, Taylor & Francis Journals, vol. 23(1), pages 35-57, March.
    • Handle: RePEc:taf:accfor:v:23:y:1999:i:1:p:35-57
    DOI: 10.1111/1467-6303.00004
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