The Accounting Review Vol. 69 No. 1 1994
Auditor Switching and Conservatism.
Abstract
Suggests that auditor switching is triggered by conservative treatment rather than by the issuance of qualified opinion. Relation between audit opinions and auditors switching; Auditors' use of conservative judgement; Analysis of switching patterns; Empirical model testing auditor conservatism.
- DOI
- 10.2308/tar-9410256367
- Volume
- 69
- Issue
- 1
- Pages
- 200-215
- Language
- en
- Sources
- crossref openalex