Determinants of audit quality and selection of auditors

Audit quality concerns society. What determines audit quality? In this study, we have considered auditor change to be an indicator of audit quality as companies are assumed to switch auditors when they do not provide work that is of a satisfactory standard So what causes auditor change? Past studies by various people (Burton and Roberts, 1967; Chow and Rice, 1982; Williams, 1985) have revealed that events such as a change in firm management, a need for additional professional services, disputes between management and auditor, have been associated empirically with auditor change.ACCOUNTANC