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1、AuditorSwitchesbyFailingFirmsAuthor(s):KennethB.SchwartzandKrishnagopalMenonSource:TheAccountingReview,Vol.60,No.2(Apr.,1985),pp.248-261Publishedby:AmericanAccountingAssociationStableURL:http://www.jstor.org/stable/246789.Accessed:01/06/201309:24Youruse
2、oftheJSTORarchiveindicatesyouracceptanceoftheTerms&ConditionsofUse,availableat.http://www.jstor.org/page/info/about/policies/terms.jsp.JSTORisanot-for-profitservicethathelpsscholars,researchers,andstudentsdiscover,use,andbuilduponawiderangeofcontentinat
3、rusteddigitalarchive.Weuseinformationtechnologyandtoolstoincreaseproductivityandfacilitatenewformsofscholarship.FormoreinformationaboutJSTOR,pleasecontactsupport@jstor.org..AmericanAccountingAssociationiscollaboratingwithJSTORtodigitize,preserveandexten
4、daccesstoTheAccountingReview.http://www.jstor.orgThiscontentdownloadedfrom158.182.12.55onSat,1Jun201309:24:56AMAllusesubjecttoJSTORTermsandConditionsTHEACCOUNTINGREVIEWVol.LX,No.2April1985AuditorSwitchesbyFailingFirmsKennethB.SchwartzandKrishnagopalMeno
5、nABSTRACT:Thisstudyexaminesthemotivationsforfailingfirmstochangeauditors.Someofthefactorsthatcouldinfluenceauditorswitchingincludeauditqualifications,reportingdisputes,managementchanges,auditfees,andinsuranceneeds.Annualreports,10-Ks,andproxystatementsw
6、ereusedtogatherdataforasampleof132failing(bankrupt)firmsandamatched-pairsampleofnonfailingfirms.Theinvestigation'sfindingsstronglysupportedourpriorexpectationsthatfailingfirmshaveagreatertendencytoswitchauditorsthandohealthierfirms.Otherfindingsrevealed
7、thatneitherauditqualificationsnormanagementchangeswerestatisticallyassociatedwithauditordisplacementinfailingfirms.FailingfirmsthatchangedauditorsdiddisplayapreferencetomovetoadifferentclassofCPAfirms.Also,sizedidnotappeartomatterwithrespecttotheobserve
8、dauditorswitchingamongthefailingfirms,althoughitappearedtohavesomeeffectamongcontrolfirms.Overall,ourstudy'smajorfindingssuggestadefiniteneedtocontrolforthepresenceoffinancialdistressinstudiesonauditorswitching.INTERESTamongbotha
