Second Research Seminar Series at the College of Administrative Sciences
The College of Administrative Sciences organised its second research seminar series on 3 December in Abdulla Nass Hall. The presentation was delivered by Dr Hussein Ali Khasharmeh, Head of the Accounting and Finance Department, and chaired by the Vice Dean of the College of Administrative Sciences, Dr Ramzi Nekhili, on the research topic titled “An Empirical Investigation of Determinants of Auditor Switching in Bahraini’s Listed Companies”. Dr Khasharmeh investigated the crucial factors (determinants) of switching auditors within firms publicly traded in Bahrain Stock Exchange. The factors used that would lead to auditor switching include change in management, financial conditions of the client, audit fees, qualified audit opinion, size of Public Auditing Firm (PAF), and competition among PAFs. The investigation’s results show that financial condition of client, size of public audit firm and change in management have negative relationships with auditor switching. Whereas audit fees, competition among PAFs and qualified audit opinion respectively have positive relationships with auditor switching as predicted.