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Keywords: Improvement in matching
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Journal Articles
Auditor – client match: timing of auditor change following mismatch and improvement through the change
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2023) 38 (5): 579–601.
Published: 08 February 2023
... the relation of mismatch in the current year with auditor change for clients mismatched in the past year. These issues are important because of the call for regulatory intervention in auditor selection. If market forces achieve improvement in matching, then those forces should be relied upon in auditor...
