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Auditor-Client Disagreements, Auditor Resignations, And Audit Fees Charged By Successor Auditors
2020
Journal of Applied Business Research
This paper investigates the effects of auditor-client disagreement disclosure on auditor resignations and audit fee charged by successor auditors. Using a matched sample of auditor changes over the period 2003-2016, we find that auditor resignations are more often accompanied by auditor-client disagreements. We also find that Big 4 auditors are more likely to resign from their engagements when they disagree with their clients. Further, we document that successor auditors charge higher audit
doi:10.19030/jabr.v36i1.10321
fatcat:3vf6nlaegnb7bmrtaa2wujvfem