Auditor changes and tendering: UK interview evidence
Article Abstract:
An empirical investigation of the auditor change process, particularly changes resulting from tenders, based on interviews with 12 UK listed companies indicates that the main difficulty arising from a change of auditor is actual or anticipated fee disputes. In some cases, there were perceived benefits from the auditor changes. This research has also highlighted the influence of price versus non-price competition within the external audit market.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 1998
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We're off to see the wizard: An evaluation of directors' and auditors' experiences with the Financial Reporting Review Panel
Article Abstract:
Directors' and auditors' experiences with the Financial Reporting Review Panel were evaluated.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2001
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All about Wiggins
Article Abstract:
An investigation of the accounting practices of Wiggins Group PLC is provided.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2001
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