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dc.contributor.advisorMauldin, Elaine G.eng
dc.contributor.authorWhitworth, James Devin, 1976-eng
dc.date.issued2010eng
dc.date.submitted2010 Springeng
dc.descriptionThe 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.descriptionTitle from PDF of title page (University of Missouri--Columbia, viewed on June 9, 2010).eng
dc.descriptionDissertation advisor: Dr. Elaine G. Mauldin.eng
dc.descriptionVita.eng
dc.descriptionIncludes bibliographical references.eng
dc.descriptionPh. D. University of Missouri--Columbia 2010.eng
dc.descriptionDissertations, Academic -- University of Missouri--Columbia -- Accountancy.eng
dc.description.abstract[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT AUTHOR'S REQUEST.] 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.format.extentv, 73 pageseng
dc.identifier.merlinb77892380eng
dc.identifier.oclc657382400eng
dc.identifier.urihttps://hdl.handle.net/10355/8442
dc.identifier.urihttps://doi.org/10.32469/10355/8442eng
dc.languageEnglisheng
dc.publisherUniversity of Missouri--Columbiaeng
dc.relation.ispartofcollectionUniversity of Missouri-Columbia. Graduate School. Theses and Dissertationseng
dc.rightsAccess is limited to the campuses of the University of Missouri.eng
dc.subject.lcshAudit committeeseng
dc.subject.lcshAccountingeng
dc.subject.lcshAuditorseng
dc.subject.lcshFinancial statementseng
dc.titleThe effects of audit committee financial expertise on auditor changes and subsequent audit qualityeng
dc.typeThesiseng
thesis.degree.disciplineAccountancy (MU)eng
thesis.degree.grantorUniversity of Missouri--Columbiaeng
thesis.degree.levelDoctoraleng
thesis.degree.namePh. D.eng


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