The DOI matches its OpenAlex record.
Qualified Audit Opinions and Auditor Switching.
Abstract
Abstract ABSTRACT: This study focuses on the influence of qualified opinions on auditor switches. Results from a random sample of SEC-registrants support the contention that firms switch auditors more frequently after receiving qualified opinions. However, it was not found that firms that have received qualified opinions switch systematically to audit firms with a history of rendering proportionally fewer qualified opinions. Also, limited results suggest that qualified firms which switch auditors do not tend subsequently to receive more clean opinions.
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Citations
Cited by
A review of archival auditing research
DeFond, M., & Zhang, J. (2014) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2014.09.002 · Cited by 3,188
Johnson, W. B., & Lys, T. (1990) · Journal of Accounting and Economics · doi:10.1016/0165-4101(90)90051-5 · Cited by 447
Auditor Style and Financial Statement Comparability
Francis, J. R., Pinnuck, M., & Watanabe, O. (2013) · SSRN Electronic Journal · doi:10.2139/ssrn.2287631 · Cited by 369
Audit Reporting for Going-Concern Uncertainty: A Research Synthesis
Carson, E., Fargher, N. L., Geiger, M. A., Lennox, C. S., Raghunandan, K., & Willekens, M. (2013) · AUDITING: A Journal of Practice & Theory · doi:10.2308/ajpt-50324 · Cited by 359
Evidence on going concern reporting before and after ASU 2014–15
Bakarich, K., & Baranek, D. (2020) · Accounting Research Journal · doi:10.1108/arj-06-2020-0165 · Cited by 4
Metadata
- Authors
- Chow, C. W., & Rice, S. J.
- Venue
- The Accounting Review
- Publisher
- American Accounting Association
- Published
- 1982-04-01
- Volume
- 57
- Issue
- 2
- Pages
- 326-335
- ISSN
- 0001-4826 (ISSN-L)
- OpenAlex
- W71597835
- Cited by
- 224
- References
- 0
- FWCI
- 17.38
- Type
- journal article
- Language
- en
- Open access
- closed
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How to cite
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- CoChat. (2026). Citation check: Qualified Audit Opinions and Auditor Switching. https://app.cochat.ai/papers/10.2308/tar-4481748
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- Chow, C. W., & Rice, S. J. (1982). Qualified Audit Opinions and Auditor Switching. The Accounting Review. https://doi.org/10.2308/tar-4481748
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
