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What are the Drivers of Audit Quality after an Auditor Change? European Evidence from Voluntary and Mandatory Auditor Switches
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Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
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The 56 checked references that resolve
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Misstatement Direction, Litigation Risk, and Planned Audit Investment
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Relative valuation roles of equity book value and net income as a function of financial health
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An Analysis of Forced Auditor Change: The Case of Former Arthur Andersen Clients
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Are There Adverse Consequences of Mandatory Auditor Rotation? Evidence from the Italian Experience
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Corporate Governance in the Post‐Sarbanes‐Oxley Era: Auditors’ Experiences*
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Understanding earnings quality: A review of the proxies, their determinants and their consequences
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Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*
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Earnings Management and Ownership Retention for Initial Public Offering Firms: Theory and Evidence
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How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China
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Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries*
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The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*
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Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting
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Market Response to Earnings Surprises Conditional on Reasons for an Auditor Change*
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Theory of the firm: Managerial behavior, agency costs and ownership structure
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Does auditor designation by the regulatory authority improve audit quality? Evidence from Korea
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The Effect of Mandatory Audit Firm Rotation on Audit Quality and Audit Fees: Empirical Evidence from the Korean Audit Market
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Do companies successfully engage in opinion-shopping? Evidence from the UK
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Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market
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Conflicts Of Interest And The Case Of Auditor Independence: Moral Seduction And Strategic Issue Cycling
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Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?
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Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain
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no DOI — not checkedQualified audit opinions and auditor switching
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no DOI — not checkedThe association between changes in client firm agency costs and auditor switching
no DOI — not checkedSummary of responses green paper: Lessons from the crisis
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no DOI — not checkedAuditor changes: A joint test of theories relating to agency costs and auditor differentiation
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no DOI — not checkedA contingent model of intra -big eight auditor changes
no DOI — not checkedAuditor switching and conservatism
no DOI — not checkedAuditor tenure and rotation
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no DOI — not checkedAuditor 'subject to' opinions, disclaimers, and auditor changes
no DOI — not checkedAn analysis of the factors associated with lawsuits against public accountants
no DOI — not checkedThe causes and consequences of auditor switching: A review of the literature in
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