The Timing of Auditor Hiring: Determinants and Consequences

Regulators and legislators have long been interested in the auditor change process and in auditors' learning curves. We find that auditor changes closer to the year-end are associated with longer reporting lags and lower audit quality. We find that both audit fees and audit report lags are high...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	Accounting horizons 2017-09, Vol.31 (3), p.85-103
Hauptverfasser:	Pacheco-Paredes, Angel Arturo, Rama, Dasaratha V., Wheatley, Clark M.
Format:	Artikel
Sprache:	eng
Schlagworte:	Audit engagements Auditor changes Auditors Audits Dismissal Fees & charges Hiring Learning curves Legislators Selection
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!