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This study investigates the adverse effects of auditor initial going-concern qualified opinion (IGCQ) on the stock and audit market employing the bivariate probit model on Taiwanese public firms. Results show that (1) unobservable interference factors may be responsible for the adverse market effects, (2) interaction exists between the stock and audit markets, (3) the probability of auditor switching is higher if the client is delisted from the market or influenced endogenously, (4) the self-fulfilling prophecy effect is not supported in the Taiwanese stock market; (5) one year after an IGCQ is issued, the client is more likely to switch auditors.

The Relation between Auditor Switching and Self-fulfilling Prophecy Effect: The Bivariate Probit Model