Auditor changes and tendering: UK interview evidence

Article Abstract:

An empirical investigation of the auditor change process, particularly changes resulting from tenders, based on interviews with 12 UK listed companies indicates that the main difficulty arising from a change of auditor is actual or anticipated fee disputes. In some cases, there were perceived benefits from the auditor changes. This research has also highlighted the influence of price versus non-price competition within the external audit market.

Auditing, Practice

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We're off to see the wizard: An evaluation of directors' and auditors' experiences with the Financial Reporting Review Panel

Article Abstract:

Directors' and auditors' experiences with the Financial Reporting Review Panel were evaluated.

United States, Management, Services, Accounting firms, Accounting services, Auditors, Corporation reports, Company reports

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All about Wiggins

Article Abstract:

An investigation of the accounting practices of Wiggins Group PLC is provided.

United Kingdom, Construction, Construction industry, Accounting and auditing, Wiggins Group PLC

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