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Keywords: Auditor dismissal
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Journal Articles
Client industry characteristics and auditor changes
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Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2019) 18 (2): 245–267.
Published: 14 May 2019
... complexity. The authors also report a greater likelihood of auditor dismissals with greater industry homogeneity, greater product competition and greater auditor competition. Results also show that accounting standards complexity is associated with a lower likelihood of changes from Big to nonBig auditors...
