This paper provides evidence to show that opinion shopping motivates auditor change within the Big 5 category (lateral auditor switches), after controlling for auditee complexity, auditee's sales growth and audit fee change. By focussing on lateral switches, this study provides a more robust...

This paper uses US data to provide evidence regarding the relationship between earnings informativeness and different levels of insider shareholding including insider entrenchment. At medium levels of insider shareholding (convergence of interests e.g., 5 percent and 25 percent), there is a...