The Impact of Changing External Auditors, Auditor Tenure, and Audit Firm Type on the Quality of Financial Reports on the Saudi Stock Exchange

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Alhazmi, Abdulkarim Hamdan J ORCID: 0009-0003-6927-1095, Islam, Sardar M. N ORCID: 0000-0001-9451-7390 and Prokofieva, Maria ORCID: 0000-0003-1974-3827 (2024) The Impact of Changing External Auditors, Auditor Tenure, and Audit Firm Type on the Quality of Financial Reports on the Saudi Stock Exchange. Journal of Risk and Financial Management, 17 (9). ISSN 1911-8074

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Item type Article
URI https://vuir.vu.edu.au/id/eprint/49475
DOI 10.3390/jrfm17090407
Official URL https://www.mdpi.com/1911-8074/17/9/407
Subjects Current > FOR (2020) Classification > 3501 Accounting, auditing and accountability
Historical > Faculty/School/Research Centre/Department > College of Business
Current > Division/Research > Institute for Sustainable Industries and Liveable Cities
Keywords Big Four and non-Big Four; auditor tenure; external auditor change; discretionary accruals; quality of financial reports in Saudi Arabia
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