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Auditor Changes and Information Risk.

Record Type:	Electronic resources : Monograph/item
Title/Author:	Auditor Changes and Information Risk./
Author:	Myers, Noah.
Published:	Ann Arbor : ProQuest Dissertations & Theses, : 2021,
Description:	54 p.
Notes:	Source: Dissertations Abstracts International, Volume: 83-07, Section: B.
Contained By:	Dissertations Abstracts International83-07B.
Subject:	Behavioral sciences. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=28776841
ISBN:	9798759962557

Auditor Changes and Information Risk.
Myers, Noah.

Auditor Changes and Information Risk. - Ann Arbor : ProQuest Dissertations & Theses, 2021 - 54 p.

Source: Dissertations Abstracts International, Volume: 83-07, Section: B.

Thesis (Ph.D.)--Arizona State University, 2021.

This item must not be sold to any third party vendors.

An audit increases the credibility of financial reports by reducing the uncertainty in financial information. A change of auditor will prompt investors to reevaluate this uncertainty. I examine the association between auditor changes and the pricing of information risk using the Fama-French asset pricing model augmented with accounting- based information risk factors. On average, I find that the pricing of information risk decreases after an auditor change, suggesting that investors are less concerned about information risk after an auditor change. However, for auditor changes that involve auditor resignations, disagreements, and movements away from a Big 4 auditor, I find an increase in the pricing of information risk, implying that these changes are associated with a weakened information environment. I also show that market returns surrounding the change announcement are correlated with the future change in perceived information risk. My study contributes to the debate surrounding mandatory auditor rotation and auditor tenure by suggesting that not all auditor changes are perceived the same way by investors.

ISBN: 9798759962557Subjects--Topical Terms:

529833
Behavioral sciences.
Subjects--Index Terms:

Audit

Auditor Changes and Information Risk.
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020 $a 9798759962557
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100 1 $a Myers, Noah. $3 3687296
245 1 0 $a Auditor Changes and Information Risk.
260 1 $a Ann Arbor : $b ProQuest Dissertations & Theses, $c 2021
300 $a 54 p.
500 $a Source: Dissertations Abstracts International, Volume: 83-07, Section: B.
500 $a Advisor: Lamoreaux, Phillip;Kaplan, Steven.
502 $a Thesis (Ph.D.)--Arizona State University, 2021.
506 $a This item must not be sold to any third party vendors.
520 $a An audit increases the credibility of financial reports by reducing the uncertainty in financial information. A change of auditor will prompt investors to reevaluate this uncertainty. I examine the association between auditor changes and the pricing of information risk using the Fama-French asset pricing model augmented with accounting- based information risk factors. On average, I find that the pricing of information risk decreases after an auditor change, suggesting that investors are less concerned about information risk after an auditor change. However, for auditor changes that involve auditor resignations, disagreements, and movements away from a Big 4 auditor, I find an increase in the pricing of information risk, implying that these changes are associated with a weakened information environment. I also show that market returns surrounding the change announcement are correlated with the future change in perceived information risk. My study contributes to the debate surrounding mandatory auditor rotation and auditor tenure by suggesting that not all auditor changes are perceived the same way by investors.
590 $a School code: 0010.
650 4 $a Behavioral sciences. $3 529833
650 4 $a Finance. $3 542899
653 $a Audit
653 $a Auditor change
653 $a Information risk
690 $a 0454
690 $a 0602
690 $a 0508
690 $a 0272
710 2 $a Arizona State University. $b Business Administration. $3 1679662
773 0 $t Dissertations Abstracts International $g 83-07B.
790 $a 0010
791 $a Ph.D.
792 $a 2021
793 $a English
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=28776841