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This study aims to explore the contingent nature and importance of various factors influencing intra-Big Eight auditor changes.

A Contingent Model of Intra-Big Eight Auditor Changes.

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This study aims to explore the contingent nature and importance of various factors influencing intra-Big Eight auditor changes.
Sample of 5,154 publicly traded companies was analyzed.
A robust recursive partitioning algorithm was employed to develop a model for classifying auditor changes.
Model validation resulted in correctly classifying 56 percent of companies changing auditors.
Client financial distress, size, and growth were identified as the most significant factors for auditor changes.
Audit-firm quality and changes in client ownership were moderately important in influencing auditor decisions.
Variables such as audit-firm prestige and audit opinion had minimal impact on auditor change decisions.

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Randomized trial investigates auditor change factors in publicly traded companies, suggesting complex relationships.

Haskins et al. (1990) studied this question.

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