文章基本信息

标题：Firm Performance Following Auditor Changes For Audit Fee Savings
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作者：Kam C. Chan ; Barbara Farrell ; Patricia Healy 等
期刊名称：Journal of Business & Economics Research
印刷版ISSN：1542-4448
电子版ISSN：2157-8893
出版年度：2011
卷号：9
期号：10
页码：17-26
语种：English
出版社：The Clute Institute for Academic Research
摘要：This study examines stock and earnings performance subsequent to auditor changes by firms specifically for audit fees savings without any other apparent regulatory or disclosure issues. Results show that there is mild evidence of positive stock return and earnings performance after changing auditors. There is also no significant difference in company performance among different types of auditor changes when looking at auditor changes among and between Big 4 and non-Big 4 auditors. Finally, we find that the positive firm performance is mainly among auditor changes made before 2003.
关键词：Auditor Change;Audit Fee Savings;Firm Performance