Song, Jae-Won; Kim, Yong Shik - In: Journal of business economics and management 22 (2021) 5, pp. 1269-1287
The purpose of this study is to analyze whether engagement quality control review (EQCR) hours affect auditor changes and whether abnormal audit fees and changes in management have moderating effects on the relation between EQCR hours and auditor changes. The logit regression model is designed...