Qualified Audit Opinions and Auditor Switching.
基于SEC注册公司的随机样本，研究发现公司在收到保留意见后更频繁地更换审计师，但并未系统性地转向出具较少保留意见的审计事务所，且更换后也未更易获得清洁意见。
Abstract ABSTRACT: This study focuses on the influence of qualified opinions on auditor switches. Results from a random sample of SEC-registrants support the contention that firms switch auditors more frequently after receiving qualified opinions. However, it was not found that firms that have received qualified opinions switch systematically to audit firms with a history of rendering proportionally fewer qualified opinions. Also, limited results suggest that qualified firms which switch auditors do not tend subsequently to receive more clean opinions.