AUDITOR SWITCHING AND THE GREAT DEPRESSION
DOI: 10.2308/0148-4184.33.2.39
关键词: Accounting 、 Actuarial science 、 Depression (economics) 、 Joint audit 、 Business 、 Audit 、 Inherent risk (accounting) 、 Risk management 、 Bankruptcy 、 Great Depression 、 Quality audit
摘要: This paper explores the pattern of auditor switching in Canada before and during Great Depression based on a sample 1,344 financial statements. Hierarchical log linear analysis shows that there is significant change switches. Prior to Depression, contemporary observed; is, flow clients from small large audit firms Canadian international firms. During however, this reversed with losing through switches, average, smaller The literature suggests possible reasons for observed patterns terms demand higher quality audits by firms' risk management potential client bankruptcy.
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