Factors associated with auditor changes: A Singapore study

Accounting and Business Research

Volumn 31, Issue 2, 2001, Pages 133-144

  Woo, E Sah ^a   Koh, Hian Chye ^b  

^a PricewaterhouseCoopers   (Singapore)

^b NANYANG TECHNOLOGICAL UNIVERSITY   (Singapore)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 33645566594     PISSN: 00014788     EISSN: None     Source Type: Journal    
DOI: 10.1080/00014788.2001.9729607     Document Type: Article

References (44)

1. Addams, H. L. and Davis, B. (1994). 'Privately held companies report reasons for selecting and switching auditors'. CPA Journal, 64 (August): 38-41.
2. Alchian, A. and Demsetz, H. (1972). 'Production, information costs, and economic organisation'. American Economic Review, 62 (December): 777-795.
3. Allison, P. D. (1999). Logistic Regression Using the SAS System: Theory and Application. Cary, NC: SAS Institute Inc.
4. Ashari, N., Koh, H. C., Tan, S. L. and Wong, W. H. (1994). 'Factors affecting income smoothing among listed companies in Singapore'. Accounting and Business Research, 24 (Autumn): 291-301.
5. Beattie, V. and Fearnley, S. (1994). 'The changing structure of the market for audit services in the UK - a descriptive study'. British Accounting Review, 26 (December): 301-322.
6. Beattie, V. and Fearnley, S. (1995). 'The importance of audit firm characteristics and the drivers of auditor change in UK listed companies'. Accounting and Business Research, 25 (Autumn): 227-239.
7. Beattie, V. and Fearnley, S. (1998a). 'Auditor changes and tendering: UK interview evidence'. Accounting, Auditing and Accountability Journal, 11 (Number 1): 72-98.
8. Beattie, V. and Fearnley, S. (1998b). 'Audit market competition: auditor changes and the impact of tender'. British Accounting Review, 30 (September): 261-289.
9. Bedingfield, J. P. and Loeb, S. E. (1974). 'Auditor changes - an examination'. Journal of Accountancy, 137 (March): 66-69.
10. Burton, J. C. and Roberts, W. (1967). 'A study of auditor changes'. Journal of Accountancy, 123 (April): 31-36.
11. Butterworth, S. and Houghton, K. A. (1995). 'Auditor switching: the pricing of audit services'. Journal of Business Finance and Accounting, 22 (April): 323-344.
12. Carpenter, C. G. and Strawser, R. H. (1971). 'Displacement of auditors when clients go public'. Journal of Accountancy, 131 (June): 55-58.
13. Choo, T. M. and Koh, H. C. (1989). 'Testing the 'opinion-shopping' hypothesis'. Securities Industry Review, 15 (October): 49-55.
14. Chow, C. W. and Rice, S. J. (1982). 'Qualified audit opinions and auditor switching'. Accounting Review, 57 (April): 326-335.
15. DeAngelo, L. E. (1981). 'Auditor size and audit quality'. Journal of Accounting and Economics, 3 (December): 183-199.
16. DeFond, M. L. (1992). 'The association between changes in client firm agency costs and auditor switching'. Auditing: A Journal of Practice and Theory, 11 (Spring): 16-31.
17. DeFond, M. L., Ettredge, M. and Smith, D. B. (1997). 'An investigation of auditor resignations'. Research in Accounting Regulation, 11 (Spring): 25-45.
18. DeFond, M. L. and Jiambalvo, J. (1993). 'Factors related to auditor-client disagreements over income-increasing accounting methods'. Contemporary Accounting Research, 9 (Spring): 415-431.
19. Dunn, J., Hillier, D. and Marshall, A. P. (1999). 'The market reaction to auditor resignations'. Accounting and Business Research, 29 (Spring): 95-108.
20. Eichenseher, J. W. and Shields, D. (1989). 'Corporate capital structure and auditor 'fit". Advances in Accounting, 7 (Supplement 1): 33-56.
21. Francis, J. R. and Wilson, E. R. (1988). 'Auditor changes: a joint test of theories relating to agency costs and auditor differentiation'. Accounting Review, 63 (October): 663-682.
22. Ginsberg, A. and Venkatraman, N. (1985). 'Contingency perspectives of organisational strategy: critical review of the empirical research'. Academy of Management Review, 10 (July): 421-434.
23. Gregory, A. and Collier, P. (1996). 'Audit fees and auditor change: an investigation of the persistence of fee reduction by type of change'. Journal of Business Finance and Accounting, 23 (January): 13-28.
24. Haskins, M. E. and Williams. D. D. (1990). 'A contingent model of intra-Big 8 auditor changes'. Auditing: A Journal of Practice and Theory, 9 (Fall): 55-74.
25. Healy, P. (1985). 'The impact of bonus schemes on the selection of accounting principles'. Journal of Accounting and Economics, 7 (April): 85-107.
26. Healy, P. and Lys. T. (1986). 'Auditor changes following big 8 mergers with non-Big 8 audit firms'. Journal of Accounting and Public Policy, 5 (Winter): 251-265.
27. Jensen, M. and Meckling, W. H. (1976). 'Theory of the firm: managerial behavior, agency costs and ownership structure'. Journal of Financial Economics, 3 (October): 305-360.
28. Johnson, W. B. and Lys, T. (1990). 'The market for audit Services: evidence from voluntary auditor changes'. Journal of Accounting and Economics, 12 (January): 281-308.
29. Knapp, M. and Elikai, F. (1988). 'Auditor changes: a note on the policy implications of recent analytical and empirical research'. Journal of Accounting, Auditing and Finance, 3 (Winter): 78-86.
30. Krishnan, J. and Krishnan, J. (1997). 'Litigation risk and auditor resignations'. Accounting Review, 72 (October): 539-560.
31. Krishnan, J., Krishnan, J. and Stephens, R. G. (1996). 'The simultaneous relation between auditor switching and audit opinion: an empirical analysis'. Accounting and Business Research, 26 (June): 224-236.
32. Linbeck, R. and Rogow, R. (1978). 'An analysis of auditor changes'. Paper presented at the Southeast Regional Meeting of the American Accounting Association (United States).
33. Mangold, N. R. (1985). Changing Auditors and the Effect on Earnings, Auditors' Opinions, and Stock Prices. London: UMI Research Press.
34. Palmrose, Z. (1984). 'The demand for quality-differentiated audit services in an agency-cost setting: an empirical investigation'. Auditing Research Symposium (University of Illinois), 229-252.
35. Pong, C. M. and Whittington, G. (1994). 'The determinants of audit fees: some empirical models'. Journal of Business Finance and Accounting, 21 (December): 1071-1095.
36. Raghunandan, K. and Rama, D. V. (1999). 'Auditor resignations and the market for audit services'. Auditing: A Journal of Practice and Theory, 18 (Spring): 124-134.
37. SAS Institute. (1990). SAS Procedures Guide Version 6 (3rd Edition). North Carolina: SAS Institute.
38. Schwartz, K. B. and Menon, K. (1985). 'Auditor switches by failing firms'. Accounting Review, 60 (April): 248-261.
39. See, C. P. and Mock, T. J. (1999). 'The market for assurance services in Singapore'. Accounting and Business Review, 6 (July): 289-305.
40. Simunic, D. A. and Stein, M. T. (1987). Product Differentiation in Auditing: Auditor Choice in the Market for Unseasoned New Issues. British Columbia: The Canadian Certified General Accountants' Research Foundation.
41. Wallace, W. A. (1985). 'The economic role of the audit in free and regulated markets'. Auditing Monographs, Macmillan Publishing Company.
42. Wallace, W. A. (1987). 'The economic role of the audit in free and regulated markets: a review'. Research in Accounting Regulation, 1: 7-34.
43. Wells, D. W. and Loudder, M. L. (1997). 'The market effects of auditor resignations'. Auditing: A Journal of Practice and Theory, 16 (Spring): 138-144.
44. Williams, D. D. (1988). 'The potential determinants of auditor change'. Journal of Business Finance and Accounting, 15 (Summer): 243-261.