The change of auditors in businesses and earnings conservatism

This paper investigates the level of earnings conservatism during the first year of auditor change. We hypothesize that newly-appointed auditors demand more conservative accounting compared to established auditors due to lack of specific knowledge about the new client and higher litigation risks. We...

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Bibliographic Details
Published in:ISBELA 2012 - IEEE Symposium on Business, Engineering and Industrial Applications
Main Author: Kamarudin K.A.; Ismail W.A.W.
Format: Conference paper
Language:English
Published: IEEE Computer Society 2012
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-84874371701&doi=10.2139%2fssrn.2049759&partnerID=40&md5=ba83892aadec2abedadb5efe3b9ea3a1

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