This study examines auditor switching using discriminant analysis and logistic regression. These two statistical techniques have been employed to show both whether auditor switching can be forecasted and which method better fits the data for companies listed on the Athens Stock Exchange. Using logistic analysis, auditor switching can be forecasted with prediction accuracy which exceeds 92.0 per...

The selection of a proper auditor is driven by several factors. Here, we use three data mining classification techniques to predict the auditor choice. The methods used are Decision Trees, Neural Networks and Support Vector Machines. The developed models are compared in term of their performances. The wrapper feature selection technique is used for the Decision Tree model. Two models reveal tha...

Auditor Independence, Dismissal Threats, and the Market Reaction to Auditor Switches Author(s): Siew Hong Teoh Reviewed work(s): Source: Journal of Accounting Research, Vol. 30, No. 1 (Spring, 1992), pp. 1-23 Published by: Wiley-Blackwell on behalf of Accounting Research Center, Booth School of Business, University of Chicago Stable URL: http://www.jstor.org/stable/2491089 . Accessed: 17/08/201...

This paper examines the association between audit fees and attributes of internal (IA), committee (AC), as measured by independence financial expertise, well characteristics firm. The determinants have been extensively investigated in prior literature, but results are conflicting. We develop a comprehensive model from multi-country multi-industry perspective. A total 3,136 companies covering pe...

Prior research has examined audit pricing for publicly held firms and provided some evidence of a Big 8 premium in pricing. We investigate audit pricing among private firms for the first time, and we compare audit pricing for private and listed clients. The relatively great degree of dispersion in auditor choice (between Big 5 and non-Big 5 auditors) in our large sample of privately held audit ...

The recent famous financial frauds have demonstrated that in many cases the auditor was either responsible for or an accomplice in their manifestation. Thus, the auditor plays an important role in ensuring a true and fair view regarding the financial position and performance of the company. International standards on auditing indicate that the financial auditor’s main objective is to serve the ...

The study sets out to assess the link between land leasing behavior and productivity differentials between male and female headed households. A non-cooperative game model with double-moral hazard allowed us to show that landlord’s tenure insecurity leads to sub-optimal level of effort on tenant’s part. The landlord’s enforcement ability is also shown to increase the optimal level of effort. The...