Auditor switching for opinion shopping, and subsequnt audit quality and audit fee: Evidence from post-SOX period

Auditor switching for opinion shopping, and subsequnt audit quality and audit fee: Evidence from post-SOX period

Theory suggests that firms engage in opinion shopping to obtain better audit opinions. However, there is scarce evidence on the economic consequences of the opinion shopping behaviors. In this paper, we examine the effect of auditor switches for opinion shopping on audit quality and audit fees. Usin...

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Bibliographic Details
Main Authors: CHOI, Jong-Hag, CHUNG, Heesun, SONU, Catherine Heyjung, ZANG, Yoonseok
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2014
Subjects:
opinion shopping
audit fees
audit quality
Accounting
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/1303
https://ink.library.smu.edu.sg/context/soa_research/article/2302/viewcontent/Auditor_switching_opinion_shopping_2014_wp.pdf
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Institution: Singapore Management University
Language: English

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https://ink.library.smu.edu.sg/soa_research/1303
https://ink.library.smu.edu.sg/context/soa_research/article/2302/viewcontent/Auditor_switching_opinion_shopping_2014_wp.pdf

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