... UCPs influence changes in audit fees, audit reporting lags and the likelihood of auditor changes in the subsequent year. The study analysis is based on a large sample of accelerated filers from 2007 to 2019. Findings The study finds that firms with UCPs are likely to experience higher audit fees...

...Chengang Ye; Yanyan Wang; Yongmin Wu; Ming Jiang; Yasir Shahab; Yang Lu Purpose The purpose of this study is to examine the impact of Confucianism on auditor changes by highlighting the role of the cultural embeddedness mechanism in audit contracts from the perspective of credit governance...

... 2019 12 02 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Business risk Litigation risk Auditor changes Audit risk Auditor resignations M42 Auditor switching has drawn attention from investors, regulators...

... for testing auditor changes, this study also contributes to the literature in other ways. First, it reinforces the findings of Keune and Johnstone (2015) , who note a positive association between AC stock option compensation and the likelihood of managers being allowed to waive misstatements, resulting...

...Benjamin W. Hoffman; Albert L. Nagy Purpose This paper aims to investigate whether the Sarbanes-Oxley Act: Section 404(b) exemption caused an increase in auditor changes due to changes in expectations for both auditors and their clients. Design/methodology/approach This paper predicts...