國立虎尾科技大學 |

登入

回首頁

Auditor Changes and Stock Price Crashes.

Lee, Kyung Yun.

Auditor Changes and Stock Price Crashes.

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	Auditor Changes and Stock Price Crashes./
作者:	Lee, Kyung Yun.
面頁冊數:	1 online resource (71 pages)
附註:	Source: Dissertation Abstracts International, Volume: 79-03(E), Section: A.
Contained By:	Dissertation Abstracts International79-03A(E).
標題:	Accounting. -
電子資源:	click for full text (PQDT)
ISBN:	9780355257649

Auditor Changes and Stock Price Crashes.
Lee, Kyung Yun.

Auditor Changes and Stock Price Crashes. - 1 online resource (71 pages)

Source: Dissertation Abstracts International, Volume: 79-03(E), Section: A.

Thesis (Ph.D.)

Includes bibliographical references

This paper examines auditor changes around a client firm's stock price crash. Overall, the study suggests that a firm's crash risk has a different impact on auditor-initiated changes (resignations) than on firm-initiated auditor changes (dismissals). My most important findings are that auditor size affects auditor-client relationship decisions before a crash occurs: Big 4 auditors tend to resign from client firms with a high crash risk, and firms with a high crash risk are more likely to dismiss Big 4 auditors than non-Big 4 auditors. However, auditor size becomes irrelevant once a crash occurs. Therefore, this paper provides evidence that firms and their auditors face different incentives to alter their relationship prior to a stock price crash and that these incentives change following a crash.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780355257649Subjects--Topical Terms:

561166
Accounting.
Index Terms--Genre/Form:

554714
Electronic books.

Auditor Changes and Stock Price Crashes.
LDR:02039ntm a2200337Ki 4500 001 909993
005 20180511093033.5
006 m o u
007 cr mn||||a|a||
008 190606s2017 xx obm 000 0 eng d
020 $a 9780355257649
035 $a (MiAaPQ)AAI10602556
035 $a (MiAaPQ)purdue:21632
035 $a AAI10602556
040 $a MiAaPQ $b eng $c MiAaPQ
099 $a TUL $f hyy $c available through World Wide Web
100 1 $a Lee, Kyung Yun. $3 1181043
245 1 0 $a Auditor Changes and Stock Price Crashes.
264 0 $c 2017
300 $a 1 online resource (71 pages)
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
500 $a Source: Dissertation Abstracts International, Volume: 79-03(E), Section: A.
500 $a Advisers: Mark Bagnoli; Susan Watts.
502 $a Thesis (Ph.D.) $c Purdue University $d 2017.
504 $a Includes bibliographical references
520 $a This paper examines auditor changes around a client firm's stock price crash. Overall, the study suggests that a firm's crash risk has a different impact on auditor-initiated changes (resignations) than on firm-initiated auditor changes (dismissals). My most important findings are that auditor size affects auditor-client relationship decisions before a crash occurs: Big 4 auditors tend to resign from client firms with a high crash risk, and firms with a high crash risk are more likely to dismiss Big 4 auditors than non-Big 4 auditors. However, auditor size becomes irrelevant once a crash occurs. Therefore, this paper provides evidence that firms and their auditors face different incentives to alter their relationship prior to a stock price crash and that these incentives change following a crash.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2018
538 $a Mode of access: World Wide Web
650 4 $a Accounting. $3 561166
655 7 $a Electronic books. $2 local $3 554714
690 $a 0272
710 2 $a ProQuest Information and Learning Co. $3 1178819
710 2 $a Purdue University. $b Management. $3 1180879
773 0 $t Dissertation Abstracts International $g 79-03A(E).
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10602556 $z click for full text (PQDT)

筆 0 讀者評論

多媒體

評論

新增評論分享你的心得

Export

取書館別