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The Impact of Mandatory Auditor Tenure Disclosures on Ratification Voting, Auditor Dismissal, and Audit Pricing

Dunn, Ryan - 2020

votes against the auditor and the probability of subsequent auditor dismissal increase for long-tenured versus short …-tenured auditors. Our auditor dismissal findings are particularly strong when changes in ratification voting are most negative. We also …

Persistent link: https://www.econbiz.de/10012837590

The Effects of Auditor Dismissals and Resignations on Audit Fees : Evidence Based on Sec Disclosures Under Sarbanes-Oxley

Griffin, Paul A.; Lont, David H. - 2009

dismissal can be explained by the benefits of auditor incumbency and the fee premium around a resignation varies in relation to … before the auditor change by the incumbent auditor, consistent with the view that the threat of a dismissal may influence … litigation risk and/or audit effort. SOX appears not to have affected discounting around a dismissal, but the fee premium around …

Persistent link: https://www.econbiz.de/10014066778

Audit fee premium and auditor change: the effect of Sarbanes-Oxley Act

Ebrahim, Ahmed - In: Managerial auditing journal 25 (2010) 1/2, pp. 102-121

Persistent link: https://www.econbiz.de/10003937310

Audit fees around dismissals and resignations : additional evidence

Griffin, Paul A.; Lont, David H. - In: Journal of contemporary accounting & economics 7 (2011) 2, pp. 65-81

Persistent link: https://www.econbiz.de/10009422672

Audit Fees Around Dismissals and Resignations : Additional Evidence

Griffin, Paul A.; Lont, David H. - 2011

This paper offers new findings about how audit fees vary around auditor dismissals and resignations. For dismissals, we find evidence of lower than normal fees before and after an auditor change, consistent with the view that both incumbent and successor auditors adjust fees downward to retain...

Persistent link: https://www.econbiz.de/10014177375

Auditor Fees Around Dismissals and Resignations : Additional Evidence

Griffin, Paul A.; Lont, David H. - 2008

This paper offers new findings on the relation between auditor dismissals and resignations and audit fees. Unlike the prior research, which studies the fees of auditors after an auditor change, we focus on audit fees before an auditor change. Our evidence shows that incumbent auditors charge...

Persistent link: https://www.econbiz.de/10014218525