An analysis of forced auditor change: The case of former Arthur Andersen clients

Accounting Review

Volumn 82, Issue 3, 2007, Pages 621-650

  Blouin, Jennifer ^a   Grein, Barbara Murray ^b   Rountree, Brian R ^c  

^a UNIVERSITY OF PENNSYLVANIA   (United States)

^b DREXEL UNIVERSITY   (United States)

^c RICE UNIVERSITY   (United States)

Author keywords

Arthur Andersen; Audit quality; Auditor selection; Earnings quality; Mandatory auditor rotation

Indexed keywords

EID: 34250777851     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2007.82.3.621     Document Type: Article

References (6)

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3. Balsam, S., J. Krishnan, and J. S. Yang. 2003. Auditor industry specialization and earnings quality. Auditing: A Journal of Practice & Theory 22 (September): 71-97.
4. Barth, M. E., W. H. Beaver, and W. R. Landsman. 1998. Relative valuation roles of equity book value and net income as a function of financial health. Journal of Accounting and Economics 25 (February): 1-34.
5. _, Y. Konchitchki, and W. R. Landsman. 2005. Cost of capital and financial statement transparency. Working paper, Stanford University, Stanford, CA.
6. Barton, J. 2001. Does the use of financial derivatives affect earnings management decisions? The Accounting Review 76 (1): 1-26.