volume 34, issue 6, P650-672 2019
DOI: 10.1108/maj-03-2018-1831
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Young-Won Her, Jennifer Howard, Myungsoo Son

Abstract: Purpose The purpose of this study is to examine whether the timing of auditor terminations signals the riskiness of client firms. Design/methodology/approach This empirical study uses a sample of auditor switches during 2003-2014 to conduct univariate tests and multivariate regression analyses. Auditor switches occurring after the audit report date but before the shareholders’ meeting are classified as “planned” terminations and auditor switches that occur outside of this window are classified as “abrupt” t…

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