{"id":"https://openalex.org/W166937067","doi":"https://doi.org/10.2308/tar-4482644","title":"CPA Switches and Associated Market Reactions.","display_name":"CPA Switches and Associated Market Reactions.","publication_year":1981,"publication_date":"1981-04-01","ids":{"openalex":"https://openalex.org/W166937067","doi":"https://doi.org/10.2308/tar-4482644","mag":"166937067"},"language":"en","primary_location":{"id":"doi:10.2308/tar-4482644","doi":"https://doi.org/10.2308/tar-4482644","is_oa":false,"landing_page_url":"https://doi.org/10.2308/tar-4482644","pdf_url":null,"source":{"id":"https://openalex.org/S160506855","display_name":"The Accounting Review","issn_l":"0001-4826","issn":["0001-4826","1558-7967"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Accounting Review","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5030805830","display_name":"Dov Fried","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I57206974","display_name":"New York University","ror":"https://ror.org/0190ak572","country_code":"US","type":"education","lineage":["https://openalex.org/I57206974"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Dov Fried","raw_affiliation_strings":["Assistant Professor of Accounting, New York University 1"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Assistant Professor of Accounting, New York University 1","institution_ids":["https://openalex.org/I57206974"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5008229100","display_name":"Allen I. Schiff","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I164389053","display_name":"Fordham University","ror":"https://ror.org/03qnxaf80","country_code":"US","type":"education","lineage":["https://openalex.org/I164389053"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Allen Schiff","raw_affiliation_strings":["Associate Professor of Accounting, Fordham University 2"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Associate Professor of Accounting, Fordham University 2","institution_ids":["https://openalex.org/I164389053"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":8.9483,"has_fulltext":false,"cited_by_count":64,"citation_normalized_percentile":{"value":0.96428571,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"56","issue":"2","first_page":"326","last_page":"341"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.00139999995008111,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/auditor-switching","display_name":"auditor switching","score":0.6850000023841858},{"id":"https://openalex.org/keywords/stock-price-reaction","display_name":"stock price reaction","score":0.7480000257492065},{"id":"https://openalex.org/keywords/market-reaction","display_name":"market reaction","score":0.7689999938011169}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.819316029548645},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8105344772338867},{"id":"https://openalex.org/C2776034101","wikidata":"https://www.wikidata.org/wiki/Q1509347","display_name":"Commission","level":2,"score":0.7389695644378662},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7109527587890625},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.5266982316970825},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.43084877729415894},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.42960745096206665},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.25649356842041016},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.2308/tar-4482644","doi":"https://doi.org/10.2308/tar-4482644","is_oa":false,"landing_page_url":"https://doi.org/10.2308/tar-4482644","pdf_url":null,"source":{"id":"https://openalex.org/S160506855","display_name":"The Accounting Review","issn_l":"0001-4826","issn":["0001-4826","1558-7967"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Accounting Review","raw_type":"journal-article"},{"id":"mag:166937067","doi":null,"is_oa":false,"landing_page_url":"https://www.jstor.org/stable/245816","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":8,"referenced_works":["https://openalex.org/W7281399","https://openalex.org/W1970301055","https://openalex.org/W1979436160","https://openalex.org/W1993709375","https://openalex.org/W2008835440","https://openalex.org/W2044133943","https://openalex.org/W2131466864","https://openalex.org/W2323929018"],"related_works":["https://openalex.org/W7164643281","https://openalex.org/W2386283434","https://openalex.org/W2805131754","https://openalex.org/W1511448928","https://openalex.org/W595224943","https://openalex.org/W4285386176","https://openalex.org/W6958580763","https://openalex.org/W4241046620","https://openalex.org/W2343855389","https://openalex.org/W1968654902"],"abstract_inverted_index":{"Abstract":[0],"ABSTRACT:":[1],"In":[2],"1978,":[3],"the":[4,14,54,59,65,76,103,110,124,138,141,150],"Securities":[5],"and":[6,38,50,67,89,117],"Exchange":[7],"Commission":[8],"issued":[9],"its":[10],"final":[11],"requirements":[12,16],"concerning":[13],"disclosure":[15,74],"of":[17,69,72,78,81,84,93,102,127,140],"companies":[18,32,85,95,114],"that":[19,86,96],"change":[20],"their":[21,46,121],"auditors.":[22,122],"Along":[23],"with":[24,45,109,120],"a":[25,82,90],"filing":[26],"requirement":[27,112],"for":[28,113,152],"an":[29],"auditor":[30,128],"change,":[31],"were":[33,99],"also":[34],"required":[35],"to":[36,58,106,115,132],"enumerate":[37,116],"describe":[39,118],"disagreements":[40,119],"they":[41],"may":[42],"have":[43],"had":[44],"CPAs":[47],"on":[48,64],"accounting":[49],"auditing":[51],"issues":[52],"in":[53,148],"18":[55],"months":[56],"prior":[57],"change.":[60],"To":[61],"provide":[62],"evidence":[63],"existence":[66],"degree":[68],"market":[70,135],"impact":[71],"these":[73],"requirements,":[75],"behavior":[77],"stock":[79],"prices":[80],"sample":[83],"switched":[87],"auditors":[88],"matched":[91],"pair":[92],"control":[94],"did":[97],"not":[98],"analyzed.":[100],"Results":[101],"study":[104],"appear":[105],"be":[107,133],"inconsistent":[108],"SEC":[111],"For":[123],"general":[125],"event":[126],"changes,":[129],"there":[130,144],"seems":[131],"negative":[134],"reaction":[136],"around":[137],"time":[139],"switch;":[142],"however,":[143],"is":[145],"some":[146],"difficulty":[147],"interpreting":[149],"motivation":[151],"this":[153],"reaction.":[154]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":5},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":5},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}