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    • Graduate School - MU Theses and Dissertations (MU)
    • Theses and Dissertations (MU)
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    • 2010 Dissertations (MU)
    • 2010 MU dissertations - Access restricted to UM
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    The effects of audit committee financial expertise on auditor changes and subsequent audit quality

    Whitworth, James Devin, 1976-
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    Date
    2010
    Format
    Thesis
    Metadata
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    Abstract
    [ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT REQUEST OF AUTHOR.] My dissertation examines the impact of audit committee financial expertise on the circumstances and likelihood of an auditor change. Auditor changes are costly events associated with decreased financial reporting quality. The audit committee is in position to influence the timing and circumstances surrounding these changes through their role overseeing the external financial reporting process. I find that audit committees with greater accounting expertise are associated with fewer auditor changes overall, more auditor dismissals when there is an auditor change, greater industry expertise by the successor auditor, and an increase in financial reporting quality following the auditor change. I find no consistent evidence supporting the impact of supervisory expertise influencing any of the above outcomes.
    URI
    https://hdl.handle.net/10355/8442
    https://doi.org/10.32469/10355/8442
    Degree
    Ph. D.
    Thesis Department
    Accountancy (MU)
    Rights
    Access is limited to the campuses of the University of Missouri.
    This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 3.0 License.
    Collections
    • 2010 MU dissertations - Access restricted to UM
    • Accountancy electronic theses and dissertations (MU)

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