Using machine learning to predict auditor switches: How the likelihood of switching affects audit quality among non-switching clients

Journal of Accounting and Public Policy(2021)

引用 13|浏览2
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摘要
•We estimate the probability of switching auditors using machine learning techniques.•Our predicted probability of switching auditors is associated with lower audit quality among companies remaining with their incumbent auditor.•Our findings suggest that auditors may sacrifice audit quality to retain clients that might otherwise switch.•Our methodology is implementable to preemptively address potential deteriorated audit quality.
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关键词
Auditor change,Audit quality,Auditor independence,Machine learning,Data analytics
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