An overlooked effect of mandatory audit-firm rotation on investigation strategies

DOI10.1007/S00291-010-0221-4MaRDI QIDQ538490zbMATH OpenOpenAlexFDO

Authors Wuchun Chi

Publication date 25 May 2011

Published in OR Spectrum (Search for Journal in Brave)

Full work available at URL https://doi.org/10.1007/s00291-010-0221-4

zbMATH Keywords

audit feesaudit-firm rotationinvestigation strategySarbanes-Oxley act

Mathematics Subject Classification ID

Production theory, theory of the firm (91B38) Corporate finance (dividends, real options, etc.) (91G50)

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(4)

• A potential benefit of increasing book-tax conformity: evidence from the reduction in audit fees
• Trade-off between reputation concerns and economic dependence for auditors -- threshold regression approach
• Lowballing, analyst forecasts and audit quality --- evidence from the Chinese capital market
• Auditors' liability with overcompensation and reputation losses

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