Abstract This study's purpose is to determine whether the types of audit reports being issued for the periods surrounding an auditor change are consistent with the existence of auditor opinion shopping. One hundred and thirty-nine cases where an auditor change followed a previous year's "subject to" opinion are examined to provide evidence on this issue. Several cases indicate a disagreement between the successor and predecessor auditor about the need for an auditor qualification and suggest that removal of the auditor qualification may be the outcome of changing auditors.
David B. Smith (Mon,) studied this question.
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