Determinants of Audit Firm Change in the United States
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2016-07-13
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en
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Abstract
This master thesis investigates the determinants of audit firm change in the United States
before and after implementation of the SOX. Prior literature shows mixed findings based on
different methodologies. This thesis will provide a comprehensive research, based on 1803
auditor changes in the US between 2000-2015. The results show that the only factors that
influence auditor changes are firm size, return on assets and whether or not the current
auditor is a Big 4 auditor. Moreover, the likelihood of auditor change decreased after the SOX
implementation, which is a signal of the effectiveness of this regulation.
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Faculteit der Managementwetenschappen