This study investigates whether companies engage in audit opinion shopping activities by exerting influence over an audit firm's decision to switch the engagement partner (“partner-level opinion shopping”) in the Chinese setting, where the identities of engagement partners are publicly...

This study investigates the effect of a partner-client relationship on auditor switches.We find that a non-signing partner, especially one who is ‘job-hopping,' has a significant effect on auditor switches. Specifically, if a partner who was the signatory of a public company's annual report no...

This study investigates whether companies engage in audit opinion shopping activities by exerting influence over an audit firm's decision to switch the engagement partner (“partner-level opinion shopping”) in the Chinese setting, where the identities of engagement partners are publicly...