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Auditor Information Spillovers And Company Operating Performance: Evidence From Targeted Auditor Switches, Tyler Kleppe
Auditor Information Spillovers And Company Operating Performance: Evidence From Targeted Auditor Switches, Tyler Kleppe
Graduate Theses and Dissertations
In this study, I examine whether companies realize operational benefits from making “targeted auditor switches” (i.e., engaging a new auditor recently dismissed by a competitor company). While prior work provides evidence consistent with companies perceiving that auditor information spillovers are costly, there is sparse extant evidence as to whether auditors actually do transfer operational information across companies. I find that companies that switch to a competitor’s former auditor realize significant subsequent improvements in operating performance, and I provide evidence that the association between targeted auditor switches and improvements in operating performance varies predictably with several across- and within-market factors. In …
The Evolution Of The Auditor And Auditing Profession: The Impact Of The Sarbanes-Oxley Act Of 2002, Kylie Pollack, Scott Delanty
The Evolution Of The Auditor And Auditing Profession: The Impact Of The Sarbanes-Oxley Act Of 2002, Kylie Pollack, Scott Delanty
Honors Thesis
The Sarbanes-Oxley Act of 2002 (SOX) was arguably the most influential piece of legislation passed to affect the accounting profession. Over the past nearly two decades since SOX was enacted, the auditor and auditing profession has evolved. The public’s perceptions of auditors and the profession have improved as a result of major legislation such as the Sarbanes-Oxley Act of 2002. This paper explores the evolution of the auditor and audit profession over the course of three different time periods to understand the function of the auditor. This paper is broken down into four major components. First, this paper explores what …