Kuo, Li-Chun; Lin, Chan-Jane; Lin, Hsiao-Lun - In: Asian Review of Accounting 24 (2016) 1, pp. 69-89
Purpose – From 2000 to 2007, 14 Chinese accounting firms had their audit licenses terminated or suspended for different reasons, forcing clients of these accounting firms to select new auditors within a short period of time. The purpose of this paper is to examine the auditor switching...
