کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
7339740 | 1476138 | 2017 | 15 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Auditor search periods as signals of engagement risk: Effects on auditor choice and audit pricing
ترجمه فارسی عنوان
دوره های جستجوگر حسابرس به عنوان سیگنال خطر ریسک: تاثیر بر انتخاب حسابرس و قیمت گذاری حسابرسی
دانلود مقاله + سفارش ترجمه
دانلود مقاله ISI انگلیسی
رایگان برای ایرانیان
کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
چکیده انگلیسی
We examine the effect of auditor search periods (time taken from the dismissal/resignation of the old auditor to the appointment of the new auditor) on successor auditor choice and audit fees. Using a sample of auditor changes during the period 2002-2012, we find that clients associated with long search periods are less likely to be accepted by Big N auditors. Our results also show that successor auditors charge their clients higher initial audit fees following lengthier searches. Finally, we document that delays in appointing successor auditors following resignations are associated with a significantly negative stock market response. Our results suggest that investors, regulators and academics should be heedful of lengthy auditor search periods in their evaluations of audit quality and client risks.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Advances in Accounting - Volume 37, June 2017, Pages 15-29
Journal: Advances in Accounting - Volume 37, June 2017, Pages 15-29
نویسندگان
Vivek Mande, Myungsoo Son, Hakjoon Song,