The purpose of this research was to empirically examine the relationship between audit committees and the changing of independent accounting firms, especially those independent auditor changes in which accounting firms are displaced as auditors by accounting firms that are in the larger-sized category. This research involved the testing of two different, but closely related questions. The first research question asks, "Does the existence of an audit committee of a board of directors partially explain a company's decision to change independent accounting firms?" The second research question asks, "Does the existence of an audit committee of a board of directors partially explain a company's decision to change to a larger accounting firm rather than change to an accounting firm of equal or smaller size?" Statistical models were developed for the two research questions using criteria involved in the auditor change decisions as reported in previous research studies. Eight criterion, including the existence of an audit committee, were defined specifically and incorporated into a survey instrument. The survey instrument was circulated to the accounting firms in the Dallas-Fort Worth area. The accounting firms were asked to report certain information regarding their current and previous auditing clients. Data received from the firms were analyzed using multiple regression techniques .
| Identifer | oai:union.ndltd.org:unt.edu/info:ark/67531/metadc331717 |
| Date | 12 1900 |
| Creators | Campbell, Walter McNeil, III |
| Contributors | Morris, William J., Cochran, Kendall P., Copeland, Benny R., 1936-, Luker, William A., Guynes, C. Stephen (Carl Stephen) |
| Publisher | North Texas State University |
| Source Sets | University of North Texas |
| Language | English |
| Detected Language | English |
| Type | Thesis or Dissertation |
| Format | vii, 213 leaves, Text |
| Rights | Public, Campbell, Walter McNeil, Copyright, Copyright is held by the author, unless otherwise noted. All rights reserved. |
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