The Timing of Auditor Hiring: Determinants and Consequences
研究了审计师变更时间靠近年末会导致报告滞后更长、审计质量更低；前任解聘与后任聘任之间的间隔越长，审计费用和报告滞后越高；新高管的任命与审计师变更时机相关，表明客户高管在聘任过程中有重要作用。
SYNOPSIS Regulators and legislators have long been interested in the auditor change process and in auditors' learning curves. We find that auditor changes closer to the year-end are associated with longer reporting lags and lower audit quality. We find that both audit fees and audit report lags are higher when there is a hiring lag between announcements of the predecessor auditor's dismissal and the hiring of the successor auditor. We also find that the appointment of new executives is associated with the timing of the auditor change, suggesting that client executives have a significant role in the auditor-hiring process.