A note on audit qualifications and switches: Some further evidence from a small sample study

Ferdinand A. Gul; Dominica S. Lee; Murray Lynn

doi:10.1016/1061-9518(92)90010-D

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A note on audit qualifications and switches: Some further evidence from a small sample study

Journal article

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A note on audit qualifications and switches: Some further evidence from a small sample study

Ferdinand A. Gul, Dominica S. Lee and Murray Lynn

Journal of International Accounting, Auditing and Taxation, Vol.1(1), pp.111-120

1992

DOI: https://doi.org/10.1016/1061-9518(92)90010-D

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Abstract

This study examines the audit switching behavior of Hong Kong companies between 1981 and 1988. It finds that audit switching is positively associated with audit qualifications, but that switching behavior is not likely to produce unqualified audit reports. The incidence of qualifications is also associated with the size of the audit firms and the size of the audited (auditee) firm. Small audit firms issue more qualified reports than large audit firms, and large companies (auditees) receive fewer qualified reports than small companies. Large companies are also less likely to switch auditors after receiving qualified reports.

Details

Title: A note on audit qualifications and switches: Some further evidence from a small sample study
Authors: Ferdinand A. Gul (Author) - Chinese University of Hong Kong
Dominica S. Lee (Author)
Murray Lynn (Author)
Publication details: Journal of International Accounting, Auditing and Taxation, Vol.1(1), pp.111-120
Publisher: Elsevier Ltd
DOI: 10.1016/1061-9518(92)90010-D
ISSN: 1879-1603
Organisation Unit: University of the Sunshine Coast, Queensland; School of Business and Creative Industries
Language: English
Record Identifier: 99678893002621
Output Type: Journal article

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