메뉴 건너뛰기




Volumn 23, Issue 1, 2007, Pages 4-25

Determinants of client-initiated and auditor-initiated auditor changes

Author keywords

Accounting standards; Australia; Financial reporting; Goodwill accounting

Indexed keywords


EID: 49949107147     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686900810838146     Document Type: Article
Times cited : (16)

References (51)
  • 1
    • 0001834529 scopus 로고
    • Conservatism and auditor-client negotiations
    • Supplement.
    • Antle, R. and Nalebuff, B. (1991), “Conservatism and auditor-client negotiations”, Journal of Accounting Research, Vol. 29, pp. 31-59, Supplement.
    • (1991) Journal of Accounting Research , vol.29 , pp. 31-59
    • Antle, R.1    Nalebuff, B.2
  • 4
    • 5744239484 scopus 로고    scopus 로고
    • How large corporations use data mining to create value
    • Calderon, T.G., Cheh, J. and Kim, I. (2003), “How large corporations use data mining to create value”, Management Accounting Quarterly, Vol. 4 No. 2, pp. 1-11.
    • (2003) Management Accounting Quarterly , vol.4 , Issue.2 , pp. 1-11
    • Calderon, T.G.1    Cheh, J.2    Kim, I.3
  • 5
    • 49949116767 scopus 로고    scopus 로고
    • Accounting restatements: are they always bad news for investors?
    • Callen, J.L., Livnat, J. and Segan, D. (2006), “Accounting restatements: are they always bad news for investors?”, Journal of Investing, Vol. 15 No. 3, pp. 57-68.
    • (2006) Journal of Investing , vol.15 , Issue.3 , pp. 57-68
    • Callen, J.L.1    Livnat, J.2    Segan, D.3
  • 8
    • 0002964434 scopus 로고
    • An analysis of the economic factors related to auditor-client disagreements preceding auditor changes
    • Dhaliwal, D., Schatzberg, J. and Trombley, M. (1993), “An analysis of the economic factors related to auditor-client disagreements preceding auditor changes”, Auditing: A Journal of Practice & Theory, Vol. 12 No. 2, pp. 22-39.
    • (1993) Auditing: A Journal of Practice & Theory , vol.12 , Issue.2 , pp. 22-39
    • Dhaliwal, D.1    Schatzberg, J.2    Trombley, M.3
  • 9
    • 0010025765 scopus 로고
    • Informationally motivated auditor replacement
    • Dye, R. (1991), “Informationally motivated auditor replacement”, Journal of Accounting and Economics, Vol. 14 No. 4, pp. 347-374.
    • (1991) Journal of Accounting and Economics , vol.14 , Issue.4 , pp. 347-374
    • Dye, R.1
  • 10
  • 11
    • 0000426728 scopus 로고    scopus 로고
    • The provision of non-audit services and the pricing of audit fees
    • Firth, M. (1997), “The provision of non-audit services and the pricing of audit fees”, Journal of Business Finance & Accounting, Vol. 24 No. 3, pp. 511-525.
    • (1997) Journal of Business Finance & Accounting , vol.24 , Issue.3 , pp. 511-525
    • Firth, M.1
  • 12
    • 49949095433 scopus 로고    scopus 로고
    • Is it time to revise 8-K rules on auditor changes?
    • Fusco, C. (2006), “Is it time to revise 8-K rules on auditor changes?”, Financial Executive, Vol. 22 No. 2, pp. 49-51.
    • (2006) Financial Executive , vol.22 , Issue.2 , pp. 49-51
    • Fusco, C.1
  • 13
    • 84993076879 scopus 로고    scopus 로고
    • Financial statement restatements: trends, market impacts, regulatory responses, and remaining challenges”, GAO-03-138 Report
    • GAO General Accounting Office, US Government Accountability Office Washington, DC, available at: www.goa.gov/new.items/d03138.pdf (accessed August 23, 2007)
    • GAO (2002), “Financial statement restatements: trends, market impacts, regulatory responses, and remaining challenges”, GAO-03-138 Report, General Accounting Office, US Government Accountability Office, Washington, DC, available at: www.goa.gov/new.items/d03138.pdf (accessed August 23, 2007).
    • (2002)
  • 14
    • 32544440874 scopus 로고    scopus 로고
    • Do Spanish firms change auditors to avoid a qualified audit report
    • Gomez-Auilar, N. and Ruiz-Barbadillo, E. (2003), “Do Spanish firms change auditors to avoid a qualified audit report”, International Journal of Auditing, Vol. 7 No. 1, pp. 37-53.
    • (2003) International Journal of Auditing , vol.7 , Issue.1 , pp. 37-53
    • Gomez-Auilar, N.1    Ruiz-Barbadillo, E.2
  • 15
    • 0003033670 scopus 로고    scopus 로고
    • Audit fees and auditor change; an investigation of the persistence of the reduction by type of change
    • Gregory, A. and Collier, P. (1996), “Audit fees and auditor change; an investigation of the persistence of the reduction by type of change”, Journal Business Finance and Accounting, Vol. 23 No. 1, pp. 13-28.
    • (1996) Journal Business Finance and Accounting , vol.23 , Issue.1 , pp. 13-28
    • Gregory, A.1    Collier, P.2
  • 16
    • 0347307019 scopus 로고    scopus 로고
    • Market response to earnings surprises conditional on reasons for auditor change
    • Hackenbrack, K.E. and Hogan, C.E. (2002), “Market response to earnings surprises conditional on reasons for auditor change”, Contemporary Accounting Research, Vol. 19 No. 2, pp. 195-223.
    • (2002) Contemporary Accounting Research , vol.19 , Issue.2 , pp. 195-223
    • Hackenbrack, K.E.1    Hogan, C.E.2
  • 18
    • 33747171979 scopus 로고    scopus 로고
    • Non-audit services and auditor independence: New Zealand evidence
    • Hay, D., Knechel, R. and Li, V. (2006), “Non-audit services and auditor independence: New Zealand evidence”, Journal of Business Finance & Accounting, Vol. 33 Nos 5 / 6, pp. 715-734.
    • (2006) Journal of Business Finance & Accounting , vol.33 , Issue.5-6 , pp. 715-734
    • Hay, D.1    Knechel, R.2    Li, V.3
  • 19
    • 29244442565 scopus 로고    scopus 로고
    • The impact of managing director changes and financial distress on audit qualification and auditor switches
    • Hudaib, M. and Cooke, T.E. (2005), “The impact of managing director changes and financial distress on audit qualification and auditor switches”, Journal of Business Finance & Accounting, Vol. 32 Nos 9 / 10, pp. 1703-39.
    • (2005) Journal of Business Finance & Accounting , vol.32 , Issue.9-10 , pp. 1703-1739
    • Hudaib, M.1    Cooke, T.E.2
  • 20
    • 0000876551 scopus 로고
    • The market for audit services: evidence from voluntary audit changes
    • Johnson, B. and Lys, T. (1990), “The market for audit services: evidence from voluntary audit changes”, Journal of Accounting and Economics, Vol. 12 Nos 1 / 3, pp. 281-308.
    • (1990) Journal of Accounting and Economics , vol.12 , Issue.1-3 , pp. 281-308
    • Johnson, B.1    Lys, T.2
  • 22
    • 0002678541 scopus 로고    scopus 로고
    • More accounting firms are dumping risky clients
    • MacDonald, E. (1997), “More accounting firms are dumping risky clients”, Wall Street Journal, Friday, April, p. 25.
    • (1997) Wall Street Journal , pp. 25
    • MacDonald, E.1
  • 23
    • 0002054632 scopus 로고
    • Audit pricing and independence
    • Macgee, R. and Tseng, M. (1990), “Audit pricing and independence”, The Accounting Review, Vol. 65 No. 2, pp. 315-336.
    • (1990) The Accounting Review , vol.65 , Issue.2 , pp. 315-336
    • Macgee, R.1    Tseng, M.2
  • 25
    • 0001207216 scopus 로고
    • The demand for quality-differentiated audit services in an agency-cost setting: an empirical investigation
    • University of Illinois Champaign, IL
    • Palmrose, Z. (1984), “The demand for quality-differentiated audit services in an agency-cost setting: an empirical investigation”, in Ed. Abdel-khalik, A.R. and Ed. Solomon, I. (Eds), Sixth Symposium on Auditing Research, University of Illinois, Champaign, IL, pp. 229-252.
    • (1984) Sixth Symposium on Auditing Research , pp. 229-252
    • Palmrose, Z.1    Abdel-khalik, A.R.2    Solomon, I.3
  • 26
    • 15044345447 scopus 로고    scopus 로고
    • The impact of MAS on perceived auditor independence-some evidence from Denmark
    • Quick, R. and Warming-Rasmussen, B. (2005), “The impact of MAS on perceived auditor independence-some evidence from Denmark”, Accounting Forum, Vol. 29 No. 2, pp. 137-168.
    • (2005) Accounting Forum , vol.29 , Issue.2 , pp. 137-168
    • Quick, R.1    Warming-Rasmussen, B.2
  • 28
    • 3142579280 scopus 로고    scopus 로고
    • An empirical analysis of voluntarily supplied client-auditor realignment reasons
    • Sankaraguruswamy, S. and Whisenant, J.S. (2004), “An empirical analysis of voluntarily supplied client-auditor realignment reasons”, Auditing: A Journal of Practice & Theory, Vol. 23 No. 1, pp. 107-121.
    • (2004) Auditing: A Journal of Practice & Theory , vol.23 , Issue.1 , pp. 107-121
    • Sankaraguruswamy, S.1    Whisenant, J.S.2
  • 29
    • 84984271596 scopus 로고
    • Audit risk in a client portfolio context
    • Simunic, D. and Stein, M. (1990), “Audit risk in a client portfolio context”, Contemporary Accounting Research, Vol. 6 No. 2, pp. 329-343.
    • (1990) Contemporary Accounting Research , vol.6 , Issue.2 , pp. 329-343
    • Simunic, D.1    Stein, M.2
  • 30
    • 0035586442 scopus 로고    scopus 로고
    • Extension to the validation of classification trees
    • Stein, J., Kalb, G., Possinger, K. and Wernecke, K.D. (2001), “Extension to the validation of classification trees”, Biometrical Journal, Vol. 43 No. 1, pp. 107-116.
    • (2001) Biometrical Journal , vol.43 , Issue.1 , pp. 107-116
    • Stein, J.1    Kalb, G.2    Possinger, K.3    Wernecke, K.D.4
  • 32
    • 41149123326 scopus 로고    scopus 로고
    • An inside look at auditor changes
    • November, (Innovations in Auditing special issue).
    • Turner, L.E., Williams, J.P. and Weirich, T. (2005), “An inside look at auditor changes”, The CPA Journal, pp. 12-21, November, (Innovations in Auditing special issue).
    • (2005) The CPA Journal , pp. 12-21
    • Turner, L.E.1    Williams, J.P.2    Weirich, T.3
  • 33
    • 49949113206 scopus 로고    scopus 로고
    • Auditor changes and restatements: an analysis of recent history
    • Wallace, W. (2005), “Auditor changes and restatements: an analysis of recent history”, The CPA Journal, March, pp. 30-33.
    • (2005) The CPA Journal , pp. 30-33
    • Wallace, W.1
  • 34
    • 84978575625 scopus 로고
    • The potential determinants of auditor change
    • Williams, D.D. (1988), “The potential determinants of auditor change”, Journal of Business Finance & Accounting, Vol. 15 No. 2, pp. 243-261.
    • (1988) Journal of Business Finance & Accounting , vol.15 , Issue.2 , pp. 243-261
    • Williams, D.D.1
  • 35
    • 33645566594 scopus 로고    scopus 로고
    • Factors associated with auditor changes: a Singapore study
    • Woo, E. and Koh, H.C. (2001), “Factors associated with auditor changes: a Singapore study”, Accounting & Business Research, Vol. 31 No. 2, pp. 133-144.
    • (2001) Accounting & Business Research , vol.31 , Issue.2 , pp. 133-144
    • Woo, E.1    Koh, H.C.2
  • 37
    • 0000423179 scopus 로고
    • The importance of audit firm characteristics and the drivers of auditor change in UK listed companies
    • Beatty, V. and Fearnley, S. (1995), “The importance of audit firm characteristics and the drivers of auditor change in UK listed companies”, Accounting & Business Research, Vol. 25, pp. 227-239.
    • (1995) Accounting & Business Research , vol.25 , pp. 227-239
    • Beatty, V.1    Fearnley, S.2
  • 38
    • 0032162260 scopus 로고    scopus 로고
    • Audit market competition: auditor changes and the impact of tender
    • Beatty, V. and Fearnley, S. (1998), “Audit market competition: auditor changes and the impact of tender”, British Accounting Review, Vol. 30, pp. 261-289.
    • (1998) British Accounting Review , vol.30 , pp. 261-289
    • Beatty, V.1    Fearnley, S.2
  • 39
    • 4344626914 scopus 로고    scopus 로고
    • Referral as a determining factor for changing auditors in the Belgium auditing market: an empirical study
    • Branson, J. and Breesch, D. (2004), “Referral as a determining factor for changing auditors in the Belgium auditing market: an empirical study”, The International Journal of Accounting, Vol. 39, pp. 307-326.
    • (2004) The International Journal of Accounting , vol.39 , pp. 307-326
    • Branson, J.1    Breesch, D.2
  • 40
    • 0000540967 scopus 로고
    • Qualified audit opinions and auditor switching
    • Chow, C. and Rice, S. (1982), “Qualified audit opinions and auditor switching”, The Accounting Review, Vol. 57 No. 2, pp. 326-335.
    • (1982) The Accounting Review , vol.57 , Issue.2 , pp. 326-335
    • Chow, C.1    Rice, S.2
  • 41
    • 84992948594 scopus 로고    scopus 로고
    • Audit fees increase 292% since 2001 for S&P small-cap
    • Controller's Report
    • Controller's Report (2006), “Audit fees increase 292% since 2001 for S&P small-cap”, Controller's Report, September, pp. 1-3.
    • (2006) Controller's Report , pp. 1-3
  • 42
    • 84963474868 scopus 로고
    • The association between qualified opinions and auditor switches
    • Craswell, A.T. (1988), “The association between qualified opinions and auditor switches”, Accounting & Business Research, Vol. 19 No. 73, pp. 23-31.
    • (1988) Accounting & Business Research , vol.19 , Issue.73 , pp. 23-31
    • Craswell, A.T.1
  • 43
    • 0002522505 scopus 로고
    • The association between changes in client firm agency costs and auditor switching
    • DeFond, M.L. (1992), “The association between changes in client firm agency costs and auditor switching”, Auditing: A Journal of Practice & Theory, Vol. 11 No. 1, pp. 16-31.
    • (1992) Auditing: A Journal of Practice & Theory , vol.11 , Issue.1 , pp. 16-31
    • DeFond, M.L.1
  • 44
    • 0040910955 scopus 로고
    • Corporate capital structure and auditor ‘fit
    • Supplement 1.
    • Eichenseher, J. and Shields, D. (1989), “Corporate capital structure and auditor ‘fit’”, Advances in Accounting, Vol. 7, pp. 39-56, Supplement 1.
    • (1989) Advances in Accounting , vol.7 , pp. 39-56
    • Eichenseher, J.1    Shields, D.2
  • 46
    • 0001139875 scopus 로고
    • Auditor changes: a joint test of theories relating to agency costs and auditor differentiation
    • Francis, J. and Wilson, E. (1988), “Auditor changes: a joint test of theories relating to agency costs and auditor differentiation”, Accounting Review, Vol. 63 No. 4, pp. 663-682.
    • (1988) Accounting Review , vol.63 , Issue.4 , pp. 663-682
    • Francis, J.1    Wilson, E.2
  • 48
    • 46549101724 scopus 로고
    • The impact of bonus schemes on the selection of accounting principles
    • Healy, P. (1985), “The impact of bonus schemes on the selection of accounting principles”, Journal of Accounting and Economics, Vol. 7 No. 2, pp. 85-107.
    • (1985) Journal of Accounting and Economics , vol.7 , Issue.2 , pp. 85-107
    • Healy, P.1
  • 49
    • 0039645438 scopus 로고
    • An empirical study of rule 10b-5 buyers' suits based on accounting disclosures”, PhD dissertation
    • University of Rochester Rochester, NY
    • Kellogg, R.L. (1979), “An empirical study of rule 10b-5 buyers' suits based on accounting disclosures”, PhD dissertation, University of Rochester, Rochester, NY.
    • (1979)
    • Kellogg, R.L.1
  • 50
    • 21844501555 scopus 로고
    • Lawsuits against auditors
    • 1994 Supplement.
    • Lys, T. and Watts, R.L. (1994), “Lawsuits against auditors”, Journal of Accounting Research, Vol. 32 No. 3, pp. 65-93, 1994 Supplement.
    • (1994) Journal of Accounting Research , vol.32 , Issue.3 , pp. 65-93
    • Lys, T.1    Watts, R.L.2
  • 51
    • 0000189738 scopus 로고
    • An analysis of factors associated with lawsuits against public accountants
    • Pierre, K.St. and Anderson, J. (1984), “An analysis of factors associated with lawsuits against public accountants”, The Accounting Review, Vol. 59 No. 2, pp. 242-263.
    • (1984) The Accounting Review , vol.59 , Issue.2 , pp. 242-263
    • Pierre, K.S.1    Anderson, J.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.