THE ASSOCIATION BETWEEN AUDITOR RESIGNATION RATES AND EXECUTIVE TURNOVER DUE TO FINANCIAL RESTATEMENT

Persistent Link:
http://hdl.handle.net/10150/612927
Title:
THE ASSOCIATION BETWEEN AUDITOR RESIGNATION RATES AND EXECUTIVE TURNOVER DUE TO FINANCIAL RESTATEMENT
Author:
FRANCISCO, HEATHER LYNNE
Issue Date:
2016
Publisher:
The University of Arizona.
Rights:
Copyright © is held by the author. Digital access to this material is made possible by the University Libraries, University of Arizona. Further transmission, reproduction or presentation (such as public display or performance) of protected items is prohibited except with permission of the author.
Abstract:
This paper investigates whether or not the termination of CEOs and/or CFOs will impact auditor resignation rates following a restatement. It is predicted that resignation rates will be lower for firms that terminate their top executives than those that do not terminate their top executives when comparing all cases of restatement. Consequently, the data seems to indicate that restatements that include the dismissal of management increase the auditor resignation rates, most likely because of the amplified audit risk that is associated with restating firms. Collectively, the results of this research aim to provide insight into the auditor-client relationship.
Type:
text; Electronic Thesis
Degree Name:
B.S.
Degree Level:
Bachelors
Degree Program:
Honors College; Accounting
Degree Grantor:
University of Arizona
Advisor:
Michas, Paul

Full metadata record

DC FieldValue Language
dc.language.isoen_USen
dc.titleTHE ASSOCIATION BETWEEN AUDITOR RESIGNATION RATES AND EXECUTIVE TURNOVER DUE TO FINANCIAL RESTATEMENTen_US
dc.creatorFRANCISCO, HEATHER LYNNEen
dc.contributor.authorFRANCISCO, HEATHER LYNNEen
dc.date.issued2016-
dc.publisherThe University of Arizona.en
dc.rightsCopyright © is held by the author. Digital access to this material is made possible by the University Libraries, University of Arizona. Further transmission, reproduction or presentation (such as public display or performance) of protected items is prohibited except with permission of the author.en
dc.description.abstractThis paper investigates whether or not the termination of CEOs and/or CFOs will impact auditor resignation rates following a restatement. It is predicted that resignation rates will be lower for firms that terminate their top executives than those that do not terminate their top executives when comparing all cases of restatement. Consequently, the data seems to indicate that restatements that include the dismissal of management increase the auditor resignation rates, most likely because of the amplified audit risk that is associated with restating firms. Collectively, the results of this research aim to provide insight into the auditor-client relationship.en
dc.typetexten
dc.typeElectronic Thesisen
thesis.degree.nameB.S.en
thesis.degree.levelBachelorsen
thesis.degree.disciplineHonors Collegeen
thesis.degree.disciplineAccountingen
thesis.degree.grantorUniversity of Arizonaen
dc.contributor.advisorMichas, Paulen
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