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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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2014
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| Subjects: | |
| 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 |