Till Death Do Us Part: An Examination of the Impact of Unbroken Auditor-Client Relationships on Audit Efficiency and Audit Quality

We examine whether audit engagements where the client has never switched auditors (original auditors) are associated with different audit fee and audit quality outcomes, relative to engagements that have experienced an auditor change. We document that clients with original auditors accrue nontrivial...

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Veröffentlicht in:	Auditing : a journal of practice and theory 2024-02, Vol.43 (1), p.167-190
Hauptverfasser:	Robinson, Dahlia, Smith, Thomas, Walton, Stephanie
Format:	Artikel
Sprache:	eng
Schlagworte:	Audit fees Audit quality Auditing standards Auditors
Online-Zugang:	Volltext
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