Audit firm characteristics and auditor switching = 감사 법인 특성과 감사 법인 교체에 관한 연구

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This study examines whether and how audit firm characteristics are associated with auditor switching and the ways in which the capital market perceives the differences in attributes between predecessor and successor auditors. To develop measures for the characteristics of each audit firm, I identify three audit outcomes – audit fees, going-concern opinions, and restatements – and introduce auditor fixed effects research design. Consistent with my expectations, I find that auditor characteristics are significant determinants of auditor switching, and client firms are more likely to change auditors when auditors have a larger tendency to 1) charge higher audit fees, 2) issue more going-concern opinions, and 3) have more restatements. Then, for the client firms who change auditors, I find that auditor switches tend to be made to the ones who have a low tendency for each of these matters. Further, I find that the market reacts favorably to the auditor switches that incorporate a large potential of audit fee reduction and the ones which increase auditor conservatism.
Advisors
Lee, Kwang Juneresearcher이광준researcher
Description
한국과학기술원 :경영공학부,
Publisher
한국과학기술원
Issue Date
2020
Identifier
325007
Language
eng
Description

학위논문(박사) - 한국과학기술원 : 경영공학부, 2020.8,[ii, 71 p. :]

Keywords

Audit firm characteristics▼aAuditor switching▼aAudit fees▼aAudit conservatism▼aAudit effectiveness; 감사법인 특성▼a감사법인 교체▼a감사보수▼a감사인 보수주의▼a감사효과성

URI
http://hdl.handle.net/10203/284504
Link
http://library.kaist.ac.kr/search/detail/view.do?bibCtrlNo=926361&flag=dissertation
Appears in Collection
MT-Theses_Ph.D.(박사논문)
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