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The Relation between Auditor Switching and Self-fulfilling Prophecy Effect: The Bivariate Probit Model

  • Lin Y
Asian Journal of Finance & Accounting (2014) 6(1) 367
DOI: 10.5296/ajfa.v6i1.5518
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Abstract

This study investigates the adverse effects of auditor initial going-concern qualified opinion (IGCQ) on the stock and audit market employing the bivariate probit model on Taiwanese public firms. Results show that (1) unobservable interference factors may be responsible for …

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APA

Lin, Y.-J. (2014). The Relation between Auditor Switching and Self-fulfilling Prophecy Effect: The Bivariate Probit Model. Asian Journal of Finance & Accounting, 6(1), 367. https://doi.org/10.5296/ajfa.v6i1.5518

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