Strategic auditor switch and financial distress prediction–empirical findings from the TSE-listed firms

淡江大學機構典藏 > 商管學院 > 會計學系暨研究所 > 期刊論文 > Item 987654321/64124

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题名:	Strategic auditor switch and financial distress prediction–empirical findings from the TSE-listed firms
作者:	Chen, Ching-lung;Yen, Gili;Chang, Fu-hsing
贡献者:	淡江大學會計學系
日期:	2009-01
上传时间:	2011-10-20 12:44:15 (UTC+8)
出版者:	Abingdon, Oxon: Routledge
摘要:	Out of reputation and audit risk considerations, the incumbent auditor may not be willing to accommodate the unreasonable request from the client with deteriorating financial conditions. On the other hand, the client may switch the auditor to solicit a clean audit opinion from the successive auditor. Viewed from such a perspective, the main proposition is that firms with auditor change subsequently have a higher probability of incurring financial distress. The main proposition has gained strong empirical support in alternative estimation models. The authors therefore conclude that the incorporation of the variable ‘auditor change’ can greatly enhance the predictive power of previous financial distress prediction models.
關聯:	Applied Financial Economics 19(1), pp.59-72
DOI:	10.1080/09603100701222259
显示于类别:	[會計學系暨研究所] 期刊論文

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