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An Empirical Examination of Certain Aspects of Auditor Changes in NYSE, AMEX, and Selected OTC Companies

The purpose of this thesis was to analyze a number of auditor change and other peripheral issues from two related perspectives. Empirical data were gathered from publicly available Forms 8-K and 10-K to first assess whether meaningful differences existed between NYSE, AMEX, and OTC registrants regarding disclosures required in those documents. Secondly, the data were analyzed to determine whether differences existed with respect to the accounting firms (Big Eight or non-Big Eight) involved in the auditor changes. In most of the tests designed to achieve these purposes, statistically defensible results were obtained using the nonparametric chi-square test for significance of observed differences and the McNemar test for significance of changes, at the .05 level.

Identiferoai:union.ndltd.org:unt.edu/info:ark/67531/metadc330831
Date05 1900
CreatorsMcConnell, Donald K., Jr.
ContributorsGiese, James W., Garnett, Hugh B., Christy, George A., Davis, Frederick G.
PublisherNorth Texas State University
Source SetsUniversity of North Texas
LanguageEnglish
Detected LanguageEnglish
TypeThesis or Dissertation
Formatvii, 450 leaves, Text
CoverageUnited States
RightsPublic, McConnell, Donald K., Jr., Copyright, Copyright is held by the author, unless otherwise noted. All rights reserved.

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