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- Title
Qualified Audit Opinions and Auditor Switching.
- Authors
Chow, Chee W.; Rice, Steven J.
- Abstract
ABSTRACT: This study focuses on the influence of qualified opinions on auditor switches. Results from a random sample of SEC-registrants support the contention that firms switch auditors more frequently after receiving qualified opinions. However, it was not found that firms that have received qualified opinions switch systematically to audit firms with a history of rendering proportionally fewer qualified opinions. Also, limited results suggest that qualified firms which switch auditors do not tend subsequently to receive more clean opinions.
- Subjects
AUDITING of corporations; AUDITORS' reports; ACCOUNTING firms; AUDITOR-client relationships; AUDITORS; FINANCIAL statements; AUDITING; ACCOUNTING
- Publication
Accounting Review, 1982, Vol 57, Issue 2, p326
- ISSN
0001-4826
- Publication type
Article