The simultaneous relation between auditor switching and audit opinion: an empirical analysis

Article Abstract:

The cause and effect relationship between audit opinion and audit switch is tested in this study. The case that this is a simultaneous process is investigated. Previous studies suggest that one prompts the other, so that clients may change the auditor after qualified opinion or switches may cause auditors to give modified opinions. This has given rise to doubts over auditors' objectivity and the possibility that clients may seek those likely to be sympathetic to their company's reporting needs.

Auditing

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Were former Andersen clients treated more leniently than other clients? Evidence from going-concern modified audit opinions

Article Abstract:

Going-concern audit opinions for former clients of Arthur Andersen are compared with those for other clients of audit companies. Auditors were less likely to issue going-concern modified audit opinions to former Andersen clients than to other clients. Large former Andersen clients, however, were more likely to receive these opinions.

Accounting firms, Accounting services, Going concern (Accounting), Going concern

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An investigation of auditor perceptions about subsequent events and factors that influence this audit task

Article Abstract:

A field-based experimental questionnaire is used to examine how auditors look for and find subsequent event evidence. Factors determining the probability of searching for and finding subsequent event evidence are also discussed.

Balance sheets

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