Determinants of Auditor Change in the Public Sector
利用德克萨斯州公立学区数据，发现审计费用、内部控制重大缺陷报告及违规报告显著影响公共部门审计师变更，其中审计费用下降与变更的关系尤为值得关注。
This study investigates determinants of auditor change in the public sector using data from public school districts in Texas. The results indicate that audit fees, reports of material internal control weaknesses, and reports of noncompliance with laws and regulations are significantly related to auditor change in the public sector. The significant relation between reductions in audit fees and auditor change is of particular interest given the conflicting findings of prior research regarding the impact of auditor change on audit fees.' Section 2 summarizes prior research regarding auditor change and the structure of audit fees. Section 3 develops the public-sector auditor change model. Section 4 describes the sample, data collection, and research methodology. Section 5 presents an analysis of the results, and section 6 discusses our conclusions.