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An Empirical Analysis Of Auditor Resignations, Harold Edward Davis

Doctoral Dissertations

There were two main objectives of this study. The first objective was to develop a theoretical model that will explain auditor resignations. To meet this objective, a model was developed which was primarily grounded in prior research related to auditor resignations as well as prior research addressing auditor switching. The second objective was to estimate the model at four different quarterly dates immediately prior to an event date (i.e., the resignation date) so that the effects of time on the explanatory power of the model and each independent variable could be ascertained. This objective was met by identifying and collecting …