Chaanine, Melissa Challita
(Notre Dame University-Louaize, 2018)
Purpose: This study examines the firm's characteristics and the corporate
governance factors that influence the auditor change decisions, and observes the
market reaction following the announcement of such decisions.
Design/methodology/approach: The relation between the firm's characteristics and
the corporate governance factors with the auditor change decision is addressed using
a logistic regression. The market reaction to the auditor change announcement is
tested using the event study methodology.
Findings: The results show that the company's size is positively related to the
auditor ...