Changing Auditors And The Influence Of Client Specific Attributes: An Analysis

Abstract

This article examines certain client specific attributes of a group firms to ascertain whether some of these attributes are more closely associated with firms switching auditors.  The results indicate that firms receiving a qualified opinion and small firms and those listed in over the trading counter to be more likely to change auditors.  Firms audited by bigger audit firms appear to be less likely to switch auditors.