The purpose of this study is to analyze whether engagement quality control review (EQCR) hours affect auditor changes and whether abnormal audit fees and changes in management have moderating effects on the relation between EQCR hours and auditor changes. The logit regression model is designed to investigate the relation between EQCR hours and auditor changes. The study finds evidence that EQCR hours are higher before auditors are changed. It also documents that abnormal audit fees weaken and that changes in management strengthen the positive relation between EQCR hours and auditor changes. In summary, high EQCR hours increase the probability of auditor changes, and the results imply that EQCR hours are a proxy for the audit risk perceived by auditors. This research is the first empirical study to test the relation between EQCR hours and auditor changes.

中文翻译：

---

参与质量控制审查时间与审计师变动之间的关系：来自韩国的证据

本研究的目的是分析业务质量控制审查 (EQCR) 时间是否会影响审计师变更，以及异常审计费用和管理层变动是否对 EQCR 时间与审计师变更之间的关系有调节作用。logit 回归模型旨在调查 EQCR 小时数与审计师变更之间的关系。该研究发现有证据表明，在更换审计师之前，EQCR 小时数更高。它还记录了异常审计费用减弱以及管理层变动加强了 EQCR 小时数与审计师变动之间的正相关关系。总之，较高的 EQCR 小时数会增加审计师变更的可能性，结果表明 EQCR 小时数可以代表审计师感知的审计风险。