• DOI:10.1016/J.ADIAC.2009.02.002
Corpus ID: 155071982

Do markets react to required and voluntary disclosures associated with auditor realignments

@article{Aldhizer2009DoMR,
  title={Do markets react to required and voluntary disclosures associated with auditor realignments},
  author={George R. Aldhizer and D. R. Martin and J. Cotter},
  journal={Advances in Accounting},
  year={2009},
  volume={25},
  pages={1-12}
}

• George R. Aldhizer, D. R. Martin, J. Cotter
• Published 2009
• Business
• Advances in Accounting

Abstract This manuscript investigates whether required and voluntary Form 8-K (Item 4.01) auditor realignment disclosures in 2004 and 2005 convey information content to investors in a post SOX era. Unlike prior research, our results indicate that internal control material weakness and non-reliance on management representation disclosures convey negative information content, while audit scope limitation, earnings restatement and client–auditor disagreement disclosures do not convey information… Expand

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