Auditor changes and audit satisfaction: Client perceptions in the Sarbanes-Oxley era of legislative restrictions and involuntary auditor change

Brian E. Daugherty and Wayne A. Tervo

CRITICAL PERSPECTIVES ON ACCOUNTING, 2008, vol. 19, issue 7, 931-951

Abstract: This study investigates responding executives’ reported levels of satisfaction with their current, and where applicable, predecessor independent auditor. This research is conducted during the period following the demise of Arthur Andersen and the implementation of sweeping changes set forth by Sarbanes-Oxley. We survey Audit Committee chairpersons, CEOs, and CFOs of the S&P 500.

Keywords: Auditor change; Auditor satisfaction; Client satisfaction; Sarbanes-Oxley (search for similar items in EconPapers)
Date: 2008
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Citations: View citations in EconPapers (6)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:19:y:2008:i:7:p:931-951

DOI: 10.1016/j.cpa.2005.09.003

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