controller changes (including changes in controlling shareholders, directors and CEOs) and auditor changes. The empirical … evidence indicates that controller changes are positively related to auditor changes and that auditor changes are more likely … if there are extensive controller changes. For companies in which both the controlling shareholder and the auditor change …

controller changes (including changes in controlling shareholders, directors and CEOs) and auditor changes. The empirical … evidence indicates that controller changes are positively related to auditor changes and that auditor changes are more likely … if there are extensive controller changes. For companies in which both the controlling shareholder and the auditor change …