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• W2155806779 abstract "The market for audit services in any given country comprises distinct sub-markets, typically listed private sector, unlisted private sector, charity and non-charity not-for-profit. Audit market research has focused heavily on the private sector. Auditor change studies have examined a wide range of factors that could trigger a change decision, including agency variables, corporate governance characteristics, top management changes and opinion shopping. However, to our knowledge, no study has previously examined auditor changes in the charity sector in any country. The objective of the present paper is to investigate the generalisability of auditor change determinant models developed in the private sector and to identify factors that are peculiar to the charity sector. Based on a large dataset of 276 UK charities (138 that changed auditor between 1999 and 2003 and a matched set of charities), this study develops a logit regression model of the determinants of auditor change. The results show that charities are more likely to change auditor if the incumbent auditor is ‘top tier’, if the new auditor has greater expertise in the charity sector, if the charity has an audit committee and if the charity income has fallen significantly. In contrast with the private sector, the desire to reduce the audit fee is not a determinant of change. This probably reflects the relatively low audit fees paid by charities." @default.
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• W2155806779 date "2006-01-01" @default.
• W2155806779 modified "2023-09-27" @default.
• W2155806779 title "The Determinants of Auditor Changes in the Voluntary Sector: Evidence from UK Charities" @default.
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