IS AUDITOR SWITCHING ASSOCIATED WITH DELAYED ACCOUNTING RECOGNITION OF BAD NEWS

TY - JOUR

T1 - IS AUDITOR SWITCHING ASSOCIATED WITH DELAYED ACCOUNTING RECOGNITION OF BAD NEWS

AU - Grayson, Michael M.

AU - Luehlfing, Michael S.

N1 - ABSTRACT We study the association between auditor switching and the delayed accounting recognition of bad news about net income. Using a nonparametric sign test and a test of proportions, we analyze 305 auditor switches which occurred during the event period 1976 to 1994, a period which predated a significant increase in the number of financial-statement restatements (General Accounting Office 2002).

PY - 2006/1/1

Y1 - 2006/1/1

UR - https://www.questia.com/library/journal/1G1-182468613/is-auditor-switching-associated-with-delayed-accounting

M3 - Article

VL - 10

JO - Academy of Accounting and Financial Studies Journal

JF - Academy of Accounting and Financial Studies Journal

IS - 1

ER -