Spelling suggestions: "subject:"auditor designation""
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Do Auditors Respond to Information Disorder on Social Media? Evidence from M&A RumorsCao, Yu 07 1900 (has links)
Social media is becoming a popular disclosure channel with higher speed, reach, and extensive network effects. A negative information role of social media is to increase the spread of information disorder defined as false information or truth presented with the intent to harm. This study investigates whether and how auditors react to information disorder on social media, in the context of clients' merger and acquisition (M&A) rumors. I document that information disorder is positively associated with audit fees but not associated with audit delay and the likelihood of audit resignations. Additionally, increased social media attention can elevate the level of risk associated with rumors. I therefore predict that the associations will be more pronounced with greater social media influence. Using a manually collected Twitter rumor subsample, I find mixed results. This dissertation contributes to the auditing literature by documenting how external auditors incorporate social media-induced information disorder into client retention and pricing decisions.
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Auditor switchingGarach, Hematlal 11 1900 (has links)
Text in English / This study explores the phenomenon of auditor switching. The purpose of this study is to further contribute to the auditor switching literature by examining the reasons client companies in South Africa switch auditors, where the topic has not previously been studied and following a period of rapid and significant change in the auditing profession.
Using previous literature as a foundation, forty-four variables that contribute to auditor switching are presented and tested based on empirical data elicited by means of a questionnaire survey of sample companies that experienced auditor switching during the period 1 January 1998 to 30 June 1999 as obtained from Practitioners in the
KwaZulu-Natal Region. The factors motivating auditor switching were based on a questionnaire response of seventy-five companies (response rate 67% ). The empirical study also tested whether or not the switch variables thus identified are statistically related to auditor switching.
The findings of this study revealed that audit fees are both the most frequently cited reason for switching auditors and found to be statistically significant at the 0.05 level of significance. Dissatisfaction over the overall quality of services provided by the auditor, lack of communication including the lack of responsiveness to client needs,
poor working relationship with audit partner followed as switch factors but were not found to be statistically significant at 0. 05 level. The findings of this study revealed that two other variables, namely, management change and the need for group auditor rationalisation, appear to be significantly related to auditor switching at the 0.05 1evel of significance. / Auditing / M. Comm. (Auditing)
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Auditor switchingGarach, Hematlal 11 1900 (has links)
Text in English / This study explores the phenomenon of auditor switching. The purpose of this study is to further contribute to the auditor switching literature by examining the reasons client companies in South Africa switch auditors, where the topic has not previously been studied and following a period of rapid and significant change in the auditing profession.
Using previous literature as a foundation, forty-four variables that contribute to auditor switching are presented and tested based on empirical data elicited by means of a questionnaire survey of sample companies that experienced auditor switching during the period 1 January 1998 to 30 June 1999 as obtained from Practitioners in the
KwaZulu-Natal Region. The factors motivating auditor switching were based on a questionnaire response of seventy-five companies (response rate 67% ). The empirical study also tested whether or not the switch variables thus identified are statistically related to auditor switching.
The findings of this study revealed that audit fees are both the most frequently cited reason for switching auditors and found to be statistically significant at the 0.05 level of significance. Dissatisfaction over the overall quality of services provided by the auditor, lack of communication including the lack of responsiveness to client needs,
poor working relationship with audit partner followed as switch factors but were not found to be statistically significant at 0. 05 level. The findings of this study revealed that two other variables, namely, management change and the need for group auditor rationalisation, appear to be significantly related to auditor switching at the 0.05 1evel of significance. / Auditing / M. Comm. (Auditing)
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