An Empirical Examination of the Relationship Between Audit Committees and the Displacement of Accounting Firms

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The purpose of this research was to empirically examine the relationship between audit committees and the changing of independent accounting firms, especially those independent auditor changes in which accounting firms are displaced as auditors by accounting firms that are in the larger-sized category. This research involved the testing of two different, but closely related questions. The first research question asks, "Does the existence of an audit committee of a board of directors partially explain a company's decision to change independent accounting firms?" The second research question asks, "Does the existence of an audit committee of a board of directors partially ... continued below

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vii, 213 leaves

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Campbell, Walter McNeil, III December 1982.

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This dissertation is part of the collection entitled: UNT Theses and Dissertations and was provided by UNT Libraries to Digital Library, a digital repository hosted by the UNT Libraries. It has been viewed 14 times . More information about this dissertation can be viewed below.

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  • Campbell, Walter McNeil

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Description

The purpose of this research was to empirically examine the relationship between audit committees and the changing of independent accounting firms, especially those independent auditor changes in which accounting firms are displaced as auditors by accounting firms that are in the larger-sized category. This research involved the testing of two different, but closely related questions. The first research question asks, "Does the existence of an audit committee of a board of directors partially explain a company's decision to change independent accounting firms?" The second research question asks, "Does the existence of an audit committee of a board of directors partially explain a company's decision to change to a larger accounting firm rather than change to an accounting firm of equal or smaller size?" Statistical models were developed for the two research questions using criteria involved in the auditor change decisions as reported in previous research studies. Eight criterion, including the existence of an audit committee, were defined specifically and incorporated into a survey instrument. The survey instrument was circulated to the accounting firms in the Dallas-Fort Worth area. The accounting firms were asked to report certain information regarding their current and previous auditing clients. Data received from the firms were analyzed using multiple regression techniques .

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vii, 213 leaves

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  • December 1982

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  • Aug. 22, 2014, 6 p.m.

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  • April 23, 2018, 4:52 p.m.

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Campbell, Walter McNeil, III. An Empirical Examination of the Relationship Between Audit Committees and the Displacement of Accounting Firms, dissertation, December 1982; Denton, Texas. (digital.library.unt.edu/ark:/67531/metadc331717/: accessed July 16, 2018), University of North Texas Libraries, Digital Library, digital.library.unt.edu; .