Opinion shopping and the role of audit committees when audit firms are dismissed: The US experience

Enron and other recent corporate scandals have fuelled concerns about standards of financial reporting. Such scandals, inevitably result in a search for culprits. This report provides timely evidence on the relationships among senior management, auditors and audit committees, using US data. The research focuses on the audit committee's role when companies change auditors, and the effect of this role on senior management's ability to engage in opinion shopping.

1 January 2003
Clive Lennox
1 871250 93 5

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  • Research
  • Corporate Governance

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