Calderon, Thomas G.; Ofobike, Emeka - In: Managerial Auditing Journal 23 (2007) 1, pp. 4-25
Purpose – Prior studies include auditor‐initiated (AI) and client‐initiated (CI) auditor changes together and conduct research as though they were the same. This paper aims to hypothesize that AI and CI changes are driven by different interests and to examine factors that could explain and...