AUDITORS SWITCHING:AN EMPIRICAL INVESTIGATION

A.G. Maggina

Global Journal of Business Research, 2008, vol. 2, issue 1, 85-100

Abstract: Auditors switching is commonly examined based on statistical techniques such as discriminant analysis or logit and probit specifications. This paper employs two dichotomous statistical techniques to show both whether auditors switching can be forecasted and which method is better fitted for the task. In Greece, the phenomenon is recent and research findings indicate that models fit better depending on the data. Essentially, auditors switching can be forecasted and the most differentiating variables between groups of classification are Market Value of Equity or Book Value of Total Debt.

JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:ibf:gjbres:v:2:y:2008:i:1:p:85-100

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