Informationally motivated auditor replacement

Antle, R. and B. Nalebuff, Why are auditors conservative: Or are they?, Journal of Accounting Research, forthcoming. Balachandran, 1987, Imperfect information, insurance and auditors' legal liability, Contemporary Accounting Research, 3, 281, 10.1111/j.1911-3846.1986.tb00639.x Beck, 1988, A model of the market for MAS and audit services: Knowledge spillovers and auditor-auditee bonding, Journal of Accounting Literature, 7, 50 Berge, 1963 Chambers, 1984, Timeliness of reporting and the stock price reaction to earnings announcement, Journal of Accounting Research, 22, 21, 10.2307/2490700 Crawford, 1988, Long-term relationships governed by short-term contracts, American Economic Review, 78, 485 DeAngelo, 1981, Auditor independence, ‘low-balling,’ and disclosure regulation, Journal of Accounting and Economics, 3, 113, 10.1016/0165-4101(81)90009-4 Dye, 1990, Contingent fees for audit firms, Journal of Accounting Research, 28, 239, 10.2307/2491149 Edwards, 1965 Ettredge, 1990, Determinants of fee cutting on initial audit engagements, Journal of Accounting Research, 28, 198, 10.2307/2491224 Fellingham, 1985, Strategic considerations in auditing, The Accounting Review, 60, 634 Fellingham, 1989, Sampling information in strategic audit settings, Auditing: A Journal of Practice and Theory, 8, 1 Harris, 1987 Hill, 1989, Selection of GAAP or RAP in the Savings and Loan industry, The Accounting Review, 4, 667 Johnson, 1990, The market for audit services: Evidence from voluntary auditor changes, Journal of Accounting and Economics, 12, 281, 10.1016/0165-4101(90)90051-5 Kothari, 1988, Auditor liability and information disclosure, Journal of Accounting, Auditing and Finance, 3, 307 Kross, 1984, An empirical investigation of the effect of quarterly earnings announcement timing on stock returns, Journal of Accounting Research, 22, 153, 10.2307/2490706 Magee, 1990, Audit pricing and independence, The Accounting Review, 65, 315 Melumad, 1990, On auditors and the courts in an adverse selection setting, Journal of Accounting Research, 28, 77, 10.2307/2491218 Milgrom, 1981, Good news and bad news: Representation theorems and applications, Bell Journal of Economics, 12, 380, 10.2307/3003562 Mukherjea, 1978 Ng, 1979, Auditing: Incentives and truthful reporting, Journal of Accounting Research, 17, 1, 10.2307/2490604 Simon, 1988, The effects of auditor change on audit fees: Tests of price cutting and price recovery, The Accounting Review, 63, 255 Stevens, 1991 Titman, 1986, Information quality and the valuation of new issues, Journal of Accounting and Economics, 8, 159, 10.1016/0165-4101(86)90016-9 Teoh, 1990