Academic literature on the topic 'Auditor switching'
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Journal articles on the topic "Auditor switching"
MohammadRezaei, Fakhroddin, and Norman Mohd-Saleh. "Auditor switching and audit fee discounting: the Iranian experience." Asian Review of Accounting 25, no. 3 (September 11, 2017): 335–60. http://dx.doi.org/10.1108/ara-06-2016-0070.
Full textSupriyanto, Supriyanto, and Heni Rachmawati. "Analisis Pengaruh Karakteristik Audit, Karakteristik Perusahaan, dan Proporsi Komisaris Independen terhadap Pertukaran Auditor pada Perusahaan yang Terdaftar di Bursa Efek Indonesia." Global Financial Accounting Journal 5, no. 2 (October 31, 2021): 50. http://dx.doi.org/10.37253/gfa.v5i2.6043.
Full textFenny, Fenny, Rasinta Ria Ginting, and Enda Noviyanti Simorangkir. "The The Influence of Management Change, Audit Opinion, and Audit Fee on Auditor Switching with Financial Distress as a Moderating Variable in Property and Real Estate Companies Listed on the Indonesia Stock Exchange." International Journal of Social Science Research and Review 5, no. 9 (September 9, 2022): 47–61. http://dx.doi.org/10.47814/ijssrr.v5i9.426.
Full textKuo, Li-Chun, Chan-Jane Lin, and Hsiao-Lun Lin. "Auditor switch decisions under forced auditor change: evidence from China." Asian Review of Accounting 24, no. 1 (February 1, 2016): 69–89. http://dx.doi.org/10.1108/ara-03-2014-0035.
Full textKnechel, W. Robert, Vic Naiker, and Gail Pacheco. "Does Auditor Industry Specialization Matter? Evidence from Market Reaction to Auditor Switches." AUDITING: A Journal of Practice & Theory 26, no. 1 (May 1, 2007): 19–45. http://dx.doi.org/10.2308/aud.2007.26.1.19.
Full textKamarudin, Khairul Anuar, Ainul Islam, Ahsan Habib, and Wan Adibah Wan Ismail. "Auditor switching, lowballing and conditional conservatism: evidence from selected Asian countries." Managerial Auditing Journal 37, no. 2 (January 4, 2022): 224–54. http://dx.doi.org/10.1108/maj-01-2020-2530.
Full textTomy, Chairian, Arfan Ikhsan, and Andri Zainal. "EFFECT OF AUDIT DELAY, AUDIT QUALITY AND LEVERAGE AGAINST FINANCIAL REPORTING FRAUD: AUDITOR SWITCHING AS A VARIABLE." Jurnal Ilmiah Teunuleh 3, no. 1 (March 28, 2022): 1–11. http://dx.doi.org/10.51612/teunuleh.v3i1.82.
Full textMahariyani, Afrah Junita, and Tuti Meutia. "PENGARUH OPINI AUDIT DAN AUDIT REPORT LAG TERHADAP VOLUNTARY AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI PEMODERASI PADA PERUSAHAAN PERINDUSTRIAN YANG TERDAFTAR DI BEI." Jurnal Mahasiswa Akuntansi Samudra 3, no. 2 (July 30, 2022): 92–106. http://dx.doi.org/10.33059/jmas.v3i2.4996.
Full textDewi, Ni Kadek Rina Mita, and Ni Ketut Muliati. "PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN DAN PERTUMBUHAN PERUSAHAAN TERHADAP AUDITOR SWITCHING." Hita Akuntansi dan Keuangan 2, no. 3 (July 26, 2021): 202–18. http://dx.doi.org/10.32795/hak.v2i3.1809.
Full textArsih, Luki. "PTHE INFLUENCE OF GOING CONCERN OPINIONS, MEASURES AND PROFITABILITY ON AUDITORS SWITCHING." Jurnal Ekonomi 10, no. 01 (June 1, 2021): 9–12. http://dx.doi.org/10.54209/ekonomi.v10i01.56.
Full textDissertations / Theses on the topic "Auditor switching"
Krishnan, Jagannathan. "Auditor switching, opinion shopping and client size." The Ohio State University, 1991. http://rave.ohiolink.edu/etdc/view?acc_num=osu1279133916.
Full textSands, John Stephen, and n/a. "Auditor Switching - A Two-Stage Decision Process: An Empirical Study of Australian Companies." Griffith University. Department of Accounting, Finance and Economics, 1996. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20050901.152229.
Full textSands, John Stephen. "Auditor Switching - A Two-Stage Decision Process: An Empirical Study of Australian Companies." Thesis, Griffith University, 1996. http://hdl.handle.net/10072/366910.
Full textThesis (Masters)
Master of Philosophy (MPhil)
Department of Accounting, Finance and Economics
Griffith Business School
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Arvidsson, Wallberg Angelica, and Alexandra Åhlén. "Ekonomisk förlust för revisionsbyråer : En studie över revisorers fortlevnadsvarningar i Sverige." Thesis, Högskolan i Gävle, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-22393.
Full textAim: The reporting of an organizations going concern has been center for debate during a long period of time. This is mainly due to auditing scandals where organizations have gone bankrupt without a modified going concern opinion from their auditor. In accounting literature there are conflicting claims about whether auditors are considered independent or not due to their tendency to issue a going concern modified opinion and the influence financial incentives have on auditor independence. The aim of this essay is to: Examine if there is a relation between the tendency to issue a going concern modified opinion and the financial loss for the audit firm. Method: From previous research hypotheses have been deduced. These hypotheses have then empirically been studied. A quantitative method was used to gather data from Swedish companies’ annual reports from the year 2011-2014. After gathering the data, it was tested and analyzed with a stats program and then presented in different tables. Result & Conclusions: This study has found evidence of the self-fulfilling prophecy, which indicates that the auditor withdraws from issuing a going concern modified opinion. Regarding the financial incentives as threats of audit independence, this study gives evidence that the size of Non-audit service fees poses a potential threat. The results of the study also show that there is no significant difference in quality between Big 4 and Non-Big 4 auditors regarding the issuance of going concern modified opinions. Suggestions for future research: In this study the financial factors have been taken into account, a combination of both the financial and non-financial factors is the suggestion for future research. A third limitation of this study is that is based upon the auditors’ perspective, therefore a study based solely on the companies' perspective or a combination of both is our suggestion for future research. Contribution of the thesis: This thesis contributes with more knowledge to the accounting literature. The study has provided more knowledge about the self-fulfilling prophecy, financial incentives on audit independence and the quality among Big 4 and non-Big 4 audit firms. This thesis has also contributed to further understanding of how problematic it can be for an auditor to issue a going concern modified opinion.
Riccardi, William III. "An Empirical Analysis of the Global Audit Market: International Financial Reporting Standards-Related Changes and Differences within the Big 4 Global Networks." FIU Digital Commons, 2014. http://digitalcommons.fiu.edu/etd/1440.
Full textMay, Amy. "Audit market concentration, auditor switching and audit fee pricing : an investigation of the UK private company audit market, 2005-2012." Thesis, University of Leeds, 2016. http://etheses.whiterose.ac.uk/16012/.
Full textTaranu, Mihaela. "Commonalities and differences in visual and auditory multistability." Thesis, University of Plymouth, 2018. http://hdl.handle.net/10026.1/11983.
Full textGogani, Roya, and Jonathan Nyrén. "Revisorernas kostnad av att utge en going concern- varning." Thesis, Högskolan i Gävle, Akademin för utbildning och ekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-15697.
Full textThe information that the auditor provides in their audit report should be valid in the eyes of the stakeholders of the company. The auditor should be the independent link between the company and its stakeholders. When reading the audit report, one expects to find all the possible economic problems identified in it, however this is not always the case. It is crucial that the audit of a company’s going concern is reliable. Decisions regarding going concern-modified opinions should be independent and be based on valid information regarding the company’s economic situation. One faulty going concern-modified opinion can set off a whole range of issues and revenue loss for both the company and the audit firm. Consequently stakeholders can lose their trust in the company resulting in a change of audit firm. This thesis is focused on whether or not auditors might be reluctant to hand out going concern-modified opinions in fear of losing a client and the revenue associated with it. Therefore, the thesis investigates whether or not there is a relationship between lost revenue and the first instance of issuing a going concern-modified opinion for Swedish companies. This thesis is also investigating whether the issuance of a going concern-modified opinion will increase the possibility of the company going bankrupt, the so-called self-fulfilling prophecy. A contribution to the previous research regarding the going concern issue is the consideration of audit tenure. We have used 432 companies with fiscal year 2009 extracted from the database Affärsdata. Out of this selection, 216 had been issued a going concern-modified opinion. This test group is then compared to the control group with the same number of companies that were identified as financially distressed but without receiving a going concern- modified opinion. The thesis has used the statistical program SPSS to complete the calculations needed to complete the analysis. The result shows a positive relationship between the first going concern-modified opinion and the change of audit firms. The period of time the auditing requires also effects the predisposition to issue a going concern-modified opinion. However the study was unable to find any statistical evidence for the so-called self-fulfilling prophecy.
Seibold, Julia Christine [Verfasser], Iring [Akademischer Betreuer] Koch, and Miriam [Akademischer Betreuer] Gade. "Examining independently switching components of auditory task sets : towards a general mechanism of multicomponent switching / Julia Christine Seibold ; Iring Koch, Miriam Gade." Aachen : Universitätsbibliothek der RWTH Aachen, 2018. http://d-nb.info/1196018324/34.
Full textPONNAMANENI, SANJITH KUMAR. "A NOVEL AUDIO AMPLILFIER COMBINING LINEAR AND SWITCHING TECHNIQUES." University of Cincinnati / OhioLINK, 2005. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1109274094.
Full textBooks on the topic "Auditor switching"
Rivett, Mary L. Full mesh audio conferencing using the point-to-multipoint on-board switching capability of ACTS. [Washington, DC]: National Aeronautics and Space Administration, 1996.
Find full textAli, Maheen Fatima. Design of a 500W-1MHz off-line boost buck (C'uk) switching mode power supply for audio applications. 1987.
Find full textBook chapters on the topic "Auditor switching"
Machmuddah, Z., St Dwiarso Utomo, and I. D. Pamungkas. "The moderating effect of managerial ownership and institutional ownership on auditor opinion, and auditor switching for fraudulent financial statements." In Business Innovation and Development in Emerging Economies, 34–46. Leiden, The Netherlands : CRC Press/Balkema, [2019]: CRC Press, 2019. http://dx.doi.org/10.1201/9780429433382-4.
Full textSelf, Douglas. "Signal Switching." In Small Signal Audio Design, 575–609. Third edition. | Abingdon, Oxon ; New York, NY : Routledge, 2020.: Focal Press, 2020. http://dx.doi.org/10.4324/9781003031833-21.
Full textHartmann, Melanie, and Dirk Schnelle. "Task Switching in Audio Based Systems." In Text, Speech and Dialogue, 597–604. Berlin, Heidelberg: Springer Berlin Heidelberg, 2006. http://dx.doi.org/10.1007/11846406_75.
Full textHansika, W. K. N., Lakindu Yasassri Nanayakkara, Adhisha Gammanpila, and Ravindra de Silva. "AuDimo: A Musical Companion Robot to Switching Audio Tracks by Recognizing the Users Engagement." In Lecture Notes in Computer Science, 89–106. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-60117-1_7.
Full textKim, Jongweon, Donghwan Shin, and Jonguk Choi. "Real-Time Implementation of Broadcast Switching System Using Audio Watermark." In Digital Rights Management. Technologies, Issues, Challenges and Systems, 322–31. Berlin, Heidelberg: Springer Berlin Heidelberg, 2006. http://dx.doi.org/10.1007/11787952_24.
Full textFerreira, Paulo J. S., João M. P. Cardoso, and João Mendes-Moreira. "Automatic Switching Between Video and Audio According to User’s Context." In Progress in Artificial Intelligence, 196–207. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-30244-3_17.
Full textFerrari, Domenico. "Design and applications of a delay jitter control scheme for packet-switching internetworks." In Network and Operating System Support for Digital Audio and Video, 69–83. Berlin, Heidelberg: Springer Berlin Heidelberg, 1992. http://dx.doi.org/10.1007/3-540-55639-7_7.
Full textSELF, D. "Signal Switching." In Small Signal Audio Design, 393–421. Elsevier, 2010. http://dx.doi.org/10.1016/b978-0-240-52177-0.10016-1.
Full textSelf, Douglas. "Signal switching." In Small Signal Audio Design, 573–604. Routledge, 2014. http://dx.doi.org/10.4324/9781315885377-21.
Full textCHURCH, S. "Switching and Routing." In Audio Over IP, 51–62. Elsevier, 2010. http://dx.doi.org/10.1016/b978-0-240-81244-1.00003-1.
Full textConference papers on the topic "Auditor switching"
Putri, Erly Satya Graha, and Robert Porhas Tobing. "Auditor Switching and Initial Audit Procedures: A Case Study." In Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aprish-18.2019.25.
Full textStanišić, Nemanja, Zoran Petrović, Kosana Vićentijević, and Vule Mizdraković. "Auditor Switching and Qualified Audit Opinion: Evidence from Serbia." In Sinteza 2014. Belgrade, Serbia: Singidunum University, 2014. http://dx.doi.org/10.15308/sinteza-2014-552-558.
Full textSukirman, Sukirman, Maylia Sari, Wulan Rachmadani, and Regita Wijaya. "The Role of Auditor Switching on Going Concern Audit Opinion Acceptance." In Proceedings of the 4th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2021, 27-28 July 2021, Semarang, Indonesia. EAI, 2022. http://dx.doi.org/10.4108/eai.27-7-2021.2316864.
Full textWang Yujiao. "Auditor switching in an enterprise group and opinion shopping." In 2015 International Conference on Logistics, Informatics and Service Sciences (LISS). IEEE, 2015. http://dx.doi.org/10.1109/liss.2015.7369656.
Full textSuryandari, Dhini, and Fitriana Dwiyanti. "The Effect of Company Size and Audit Opinion on Auditor Switching with Moderated by the Auditor's Reputation." In 3rd International Conference on Economics, Business and Economic Education Science, ICE-BEES 2020, 22-23 July 2020, Semarang, Indonesia. EAI, 2021. http://dx.doi.org/10.4108/eai.22-7-2020.2307882.
Full textStanišić, Nemanja, Tijana Radojević, Nenad Stanić, and Danica Rajin. "THE ASSOCIATION BETWEEN AUDITOR SWITCHING AND AUDIT OPINION IN THE REPUBLIC OF SERBIA." In FINIZ 2015. Belgrade, Serbia: Singidunum University, 2015. http://dx.doi.org/10.15308/finiz-2015-9-12.
Full textWiyarni and Bunyamin. "The Mediating Effect of Financial Distress on Audit Tenure and Auditor Switching Towards Audit Delay." In 2nd Annual Management, Business and Economic Conference (AMBEC 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210717.008.
Full textFang, Chong Wenn, Ann Marie Pang Kai Sian, and Radha Krishnan Nair. "Determinants Of Client-Initiated Auditor Switching Among Public Listed Companies In Malaysia." In EBIMCS '19: 2019 2nd International Conference on E-Business, Information Management and Computer Science. New York, NY, USA: ACM, 2019. http://dx.doi.org/10.1145/3377817.3377820.
Full textElisabeth, Duma Megaria, Arthur Simanjuntak, Iskandar Muda, and Syafruddin Ginting. "Corporate Social Responsibility, Auditor Opinion, Financial Distress Impact to Auditor Switching for Banking Companies in Indonesia Stock Exchange for Period of 2014 to 2017." In Unimed International Conference on Economics Education and Social Science. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009499909910994.
Full textMeiryani, Meiryani, Nadia Aliffia, Andreas Andreas, Rindang Widuri, Dianka Wahyuningtias, and Silvia Dewiyanti. "Analysis of The Influence of Audit Opinions, Change of Management, Public Accounting Firm Size, Size of Client Companies and Audit Fees on Auditor Switching." In MSIE 2022: 2022 4th International Conference on Management Science and Industrial Engineering. New York, NY, USA: ACM, 2022. http://dx.doi.org/10.1145/3535782.3535793.
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