The market reaction to auditor resignations

Article Abstract:

Auditor change, including resignations, is an important corporate event and evidence on the information content of auditor resignations is provided by an examination of the market reaction to auditor-instigated changes. The announcement of an auditor's resignation is linked with negative market reaction, supporting regulations ruling the publication of such information. There are statutory regulations requiring that some issues be brought to the attention of shareholders and creditors at the time of resignation, but these notifications are usually rare. Companies experiencing auditor resignations often perform poorly after the resignation.

Human resource management, Appointments, resignations and dismissals, Corporations, Auditors

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International harmony measures of accounting policy: comparative statistical properties

Article Abstract:

The indices used by accountants to measure the international harmony of accounting policies are evaluated. Index I, devised by accounting van der Tas, and index C, devised by accountant Archer, are compared using statistics in relation to international accounting techniques. Evidence suggests that index C is more effective than index I in inter-country comparisons. Harmony measurement calculations are described.

International aspects, Accounting

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