Hoffman, Benjamin W.; Nagy, Albert L. - In: Managerial Auditing Journal 31 (2016) 4/5, pp. 387-402
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 that this exemption caused a significant...