Chen, Ching-Lung; Yen, Gi-li; Chang, Fu-Hsing - In: Applied financial economics 19 (2009) 1/3, pp. 59-72
Out of reputation and audit risk considerations, the incumbent auditor may not be willing to accommodate the unreasonable request from the client with deteriorating financial conditions. On the other hand, the client may switch the auditor to solicit a clean audit opinion from the successive...
