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...

It has been argued that keiretsu in Japan allows its member firms to maintain a financial structure different from that of non-keiretsu member firms. In this paper, we use two different types of financial statement ratio analysis techniques to discover whether Kohonen's self-organizing map (SOM)...