dc.contributor.author |
Bdeir, Ghiwa Mohamad. |
dc.date.accessioned |
2013-10-02T09:24:09Z |
dc.date.available |
2013-10-02T09:24:09Z |
dc.date.issued |
2013 |
dc.identifier.uri |
http://hdl.handle.net/10938/9684 |
dc.description |
Project (M.B.A.)--American University of Beirut, Suliman S. Olayan School of Business, 2012. |
dc.description |
First Reader : Dr. Samer Khalil, Assistant professor, Suliman S. Olayan School of Business--Second Reader : Mrs. Rania Uwaydah Mardini, Instructor, Suliman S. Olayan School of Business. |
dc.description |
Includes bibliographical references (leaves 31-34) |
dc.description.abstract |
This paper investigates whether the likelihood of auditor switches in family firms is significantly different from that in non-family firms. It also examines whether, in case of an auditor switch, family firms are more-less likely to perform cross-lateral switches. Relying on a sample of auditor switches in the U.S. over seven calendar years, 2004-2010, we document the following. First, the likelihood of auditor switches in family firms is significantly lower than that in non-family firms. Second, we didn’t find a significant difference in type of switch (cross-lateral) performed by family and non-family firms. Our additional analysis shows that the likelihood of auditor resignations in family firms is significantly lower than that in non-family firms. Finally, family firms are less likely to dismiss their auditors compared to non-family firms. |
dc.format.extent |
ix, 34 leaves ; 30 cm. |
dc.language.iso |
eng |
dc.relation.ispartof |
Theses, Dissertations, and Projects |
dc.subject.classification |
Pj:001694 AUBNO |
dc.subject.lcsh |
Business enterprises -- United States -- Auditing. |
dc.subject.lcsh |
Family-owned business enterprises -- United States -- Auditing. |
dc.subject.lcsh |
Auditors -- Dismissal of -- United States. |
dc.subject.lcsh |
Auditors -- Resignation -- United States. |
dc.title |
Auditor switches and firm ownership structure |
dc.type |
Project |
dc.contributor.department |
American University of Beirut. Suliman S. Olayan School of Business. |