Do auditor resignations reduce uncertainty about the quality of firms’ financial reporting?

We assess the conditions under which auditor resignations reduce uncertainty about the quality of financial reporting of former and continuing clients of the resigning auditor. Our analysis is based on a sample of 109 auditor resignations in the period 1994–1998. Approximately one-quarter of these r...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	Journal of accounting and public policy 2005-09, Vol.24 (5), p.357-390
Hauptverfasser:	Beneish, Messod D., Hopkins, Patrick E., Jansen, Ivo Ph, Martin, Roger D.
Format:	Artikel
Sprache:	eng
Schlagworte:	Abnormal returns Audit resignation Auditing Business accounting Data analysis Financial information Financial reporting Financial reporting quality Impact analysis Rates of return Resignations U.S.A Uncertainty
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!