This study uses three general hypotheses -- realignment, opinion shopping, and litigation risk -- to examine the determinants of auditor changes for a sample of companies. We also look at the reaction of the stock market to auditor changes. Our overall results are primarily consistent with prior...

The burnout condition of employees?characterized by three interrelated symptoms of emotional exhaustion, reduced personal accomplishment and depersonalization?is a well-known phenomenon in psychology and several applied business disciplines. Following persistent recognition in the practice...

In this study, we examine the impact of changes in auditor quality on financial reporting information risk, particularly for smaller public companies (non-accelerated filers). Non-accelerated filers represent a large share of public reporting companies (over 60% in 2009), and given opportunity...