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Volumn 16, Issue 1, 1997, Pages 143-144

The market effects of auditor resignations

Author keywords

Auditor changes; Auditor resignation; Capital markets

Indexed keywords


EID: 0011003783     PISSN: 02780380     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (63)

References (20)
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  • 2
    • 0011046279 scopus 로고
    • Audit pricing, fraud, and resignation
    • University of Chicago
    • Bockus, K., and F. Gigler. 1995. Audit pricing, fraud, and resignation. Working paper, University of Chicago.
    • (1995) Working Paper
    • Bockus, K.1    Gigler, F.2
  • 3
    • 0011003782 scopus 로고
    • An examination of the reasons for and stock market reaction to voluntary disclosure of auditor resignations
    • University of Southern California
    • DeFond, M., M. Ettredge, and D. Smith. 1992. An examination of the reasons for and stock market reaction to voluntary disclosure of auditor resignations. Working paper, University of Southern California.
    • (1992) Working Paper
    • Defond, M.1    Ettredge, M.2    Smith, D.3
  • 4
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    • The association between accounting earnings and security returns for large and small firms
    • Freeman, R. 1987. The association between accounting earnings and security returns for large and small firms. Journal of Accounting and Economics 9 (July): 195-228.
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    • Freeman, R.1
  • 5
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    • CFA switches and associated market reactions
    • Fried, D., and A. Schiff. 1981. CFA switches and associated market reactions. The Accounting Review 56 (April): 326-341.
    • (1981) The Accounting Review , vol.56 , Issue.APRIL , pp. 326-341
    • Fried, D.1    Schiff, A.2
  • 6
    • 0000334056 scopus 로고
    • Day of the week effects and asset returns
    • Gibbons, M., and P. Hess. 1981. Day of the week effects and asset returns. The Journal of Business 54 (October): 579-596.
    • (1981) The Journal of Business , vol.54 , Issue.OCTOBER , pp. 579-596
    • Gibbons, M.1    Hess, P.2
  • 7
    • 0001063692 scopus 로고
    • Market implications of different amounts of interim information
    • Spring
    • Grant, E. 1980. Market implications of different amounts of interim information. Journal of Accounting Research 18 (Spring): 255-268.
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    • Grant, E.1
  • 9
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    • A further investigation of the weekend effect in stock returns
    • Keim, D., and R. Stambaugh. 1984. A further investigation of the weekend effect in stock returns. The Journal of Finance 39 (July): 819-835.
    • (1984) The Journal of Finance , vol.39 , Issue.JULY , pp. 819-835
    • Keim, D.1    Stambaugh, R.2
  • 10
    • 84970273147 scopus 로고
    • The stock market reaction to a change in certifying auditor
    • Spring
    • Klock, M. 1994. The stock market reaction to a change in certifying auditor. Journal of Accounting, Auditing and Finance (Spring): 339-347.
    • (1994) Journal of Accounting, Auditing and Finance , pp. 339-347
    • Klock, M.1
  • 11
    • 17144424219 scopus 로고
    • Litigation risk and auditor resignations
    • Temple University
    • Krishnan, J., and J. Krishnan. 1995. Litigation risk and auditor resignations. Working paper, Temple University.
    • (1995) Working Paper
    • Krishnan, J.1    Krishnan, J.2
  • 13
    • 0003018715 scopus 로고
    • Auditor credibility and auditor changes
    • Autumn
    • Nichols, D., and D. Smith. 1983. Auditor credibility and auditor changes. Journal of Accounting Research 21 (Autumn): 534-544.
    • (1983) Journal of Accounting Research , vol.21 , pp. 534-544
    • Nichols, D.1    Smith, D.2
  • 17
    • 0011012141 scopus 로고
    • An empirical analysis of auditor withdrawal decisions
    • Schroeder, R., and K. Verrault. 1987. An empirical analysis of auditor withdrawal decisions. Advances in Accounting 5: 205-220.
    • (1987) Advances in Accounting , vol.5 , pp. 205-220
    • Schroeder, R.1    Verrault, K.2
  • 18
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    • An analysis of form 8-K disclosures of auditor changes by firms approaching bankruptcy
    • Spring
    • Schwartz, K., and B. Soo. 1995. An analysis of form 8-K disclosures of auditor changes by firms approaching bankruptcy. Auditing: A Journal of Practice & Theory 14 (Spring): 125-136.
    • (1995) Auditing: A Journal of Practice & Theory , vol.14 , pp. 125-136
    • Schwartz, K.1    Soo, B.2
  • 19
    • 0010187345 scopus 로고
    • An investigation of Securities and Exchange Commission regulation of auditor change disclosures: The case of accounting series release no. 165
    • Spring
    • Smith, D. 1988. An investigation of Securities and Exchange Commission regulation of auditor change disclosures: The case of Accounting Series Release No. 165. Journal of Accounting Research 26 (Spring): 134-145.
    • (1988) Journal of Accounting Research , vol.26 , pp. 134-145
    • Smith, D.1
  • 20
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    • A market test of investor reactions to disagreements
    • _, and D. Nichols. 1982. A market test of investor reactions to disagreements. Journal of Accounting and Economics 4 (October): 109-120.
    • (1982) Journal of Accounting and Economics , vol.4 , Issue.OCTOBER , pp. 109-120
    • Nichols, D.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.