Ever since the Kyoto Protocol entered into force, the issues of climate change and greenhouse gas (GHG) emissions have drawn more and more attention globally. However, the major concern of the Kyoto Protocol to reduce the overall GHG emissions might be inaccessible for most developing countries,...

Purpose: This study aims to examine the consequences when audit committees have different economic incentives (i.e. incentive-based compensation) to switch auditors. Design/methodology/approach: The author focuses on companies experiencing an auditor switching event (client-initiated...