SYNOPSIS Regulators have long expressed concerns about auditor changes and the detrimental impact of opinion shopping on audit market. Whereas prior studies examined how single-instance switching impacts outcomes, we examine whether frequent outcomes. We find that more is associated with lower quality, but this effect mitigated in presence higher internal external monitoring. also frequently co...

Bio: Christopher Wee is a Researcher in the Computer Security Group at the University of California, Davis, Computer Science Department. His current research interests are intrusion detection, security auditing and Formal policy specifications. Chris has participated in three intrusion detection systems projects: DIDS, a LAN intrusion detection system, GrIDS: a wide-area IDS, and LAFS: a file-s...