Factors associated with auditor changes: a Singapore study

E-Sah Woo and Hian Koh

Accounting and Business Research, 2001, vol. 31, issue 2, 133-144

Abstract: The increasing concern over auditor independence makes auditor changes an important area of research. The purpose of this study is to identify the factors associated with auditor changes. The sample comprises 54 auditor-change SES (Stock Exchange of Singapore) companies and 54 non-auditor-change SES companies, matched by year and country of incorporation over a 10-year period from 1986 to 1995. Descriptive statistics and logit analysis are used to analyse the data and 16 auditor-change variables. The findings provide support to the belief that auditor changes are more likely in cases where firms engage smaller audit firms, change their management composition, experience a lower diffusion of ownership, experience an increase in income manipulation opportunities, have higher leverage, have many subsidiaries, or have more rapid growth. Further analysis also indicates that firm characteristics can explain the direction of auditor changes.

Date: 2001
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DOI: 10.1080/00014788.2001.9729607

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