dc.contributor.advisor | Mauldin, Elaine G. (Elaine Gay), | eng |
dc.contributor.advisor | Francis, Jere R. | eng |
dc.contributor.author | Whitworth, James Devin, 1976- | eng |
dc.date.issued | 2010 | eng |
dc.date.submitted | 2010 Spring | eng |
dc.description | The entire thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file; a non-technical public abstract appears in the public.pdf file. | eng |
dc.description | Title from PDF of title page (University of Missouri--Columbia, viewed on June 9, 2010). | eng |
dc.description | Dissertation advisor: Dr. Elaine G. Mauldin. | eng |
dc.description | Vita. | eng |
dc.description | Ph. D. University of Missouri--Columbia 2010. | eng |
dc.description.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. | eng |
dc.description.bibref | Includes bibliographical references. | eng |
dc.format.extent | v, 73 pages | eng |
dc.identifier.merlin | b77892380 | eng |
dc.identifier.oclc | 657382400 | eng |
dc.identifier.uri | https://hdl.handle.net/10355/8442 | |
dc.identifier.uri | https://doi.org/10.32469/10355/8442 | eng |
dc.language | English | eng |
dc.publisher | University of Missouri--Columbia | eng |
dc.relation.ispartofcommunity | University of Missouri--Columbia. Graduate School. Theses and Dissertations | eng |
dc.rights | Access is limited to the campuses of the University of Missouri. | eng |
dc.rights.license | This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 3.0 License. | |
dc.subject.lcsh | Audit committees | eng |
dc.subject.lcsh | Accounting | eng |
dc.subject.lcsh | Auditors | eng |
dc.subject.lcsh | Financial statements | eng |
dc.title | The effects of audit committee financial expertise on auditor changes and subsequent audit quality | eng |
dc.type | Thesis | eng |
thesis.degree.discipline | Accountancy (MU) | eng |
thesis.degree.grantor | University of Missouri--Columbia | eng |
thesis.degree.level | Doctoral | eng |
thesis.degree.name | Ph. D. | eng |